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2022 (7) TMI 753 - GUJARAT HIGH COURTRejection of refund claim - ground mentioned for rejecting the claim is Wrong ITC Claim - infirmities in the grounds of rejection - the grounds indicated for proposed refusal for refund were inter alia that the claim for refund was more than two years old - Section 54 of CGST Act - HELD THAT:- The striking infirmity in the impugned order whereby the refund was rejected was that it was entirely new ground than the aforesaid mentioned in the show cause notice. The claim was negatived on the ground that refund was inadmissible because of wrong ITC claim. It turns out that the new ground is relied on by the authority. It rejected claim of refund which was never mentioned in the show cause notice. The petitioner has never opportunity to meet with the said ground. The refund claim/application of the petitioner shall be reconsidered by the authority concerned afresh after following due procedure in law and appropriate order in accordance with law shall be passed to complete the entire exercise within 12 weeks from today - petition allowed.
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