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2023 (8) TMI 694 - GUJARAT HIGH COURTRejection of refund claim of excess tax paid - petitioner applied for refund of excess tax after having made good the short payment of tax through the annual returns - HELD THAT:- By the impugned order, as is evident from the text of the order itself the order rejecting the claim for refund under Section 54(5) of the CGST Act, 2017 is without any reasons. Considering the various orders passed by this Court in the case of the petitioner itself, the petitioner is directed to make a fresh application for refund in terms of Circular No. 125/44/2019-GST dated 18.11.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing, within a period of three weeks from today. On such application being made, the authorities shall dispose of the same on merits in accordance with law as early as possible, preferably within a period of four weeks thereafter. The impugned order dated 27.2.2020 is hereby quashed and set aside. The petition stands allowed.
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