Refund of integrated tax (IGST) – rejection of application reiterating the deficiencies already pointed out in the deficiency memo, without consideration of the reply of the assesse – Revenue directed to reconsider the application on merit.

GST – Refund of integrated tax (IGST) – rejection of application reiterating the deficiencies already pointed out in the deficiency memo, without consideration of the reply of the assesse – Revenue di

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