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Bombay High Court-GST: Refund rejection order set aside where deficiencies found through SCN instead of Deficiency Memo and opportunity of being heard also not given:

No Scope for issuance of Deficiency Memo, Once an application with prescribed documents submitted on common portal submitted for GST Refund : Delhi High Court

Refund claim could not be rejected for inadvertent error of opting “export with payment of tax” column in GST returns instead of “export without payment