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Petition filed to decide the procedure of refund as contemplated under Rule 92(3) Rule 93.

Refund — According to the Petitioner, the proper officer has failed to follow the procedure as contemplated under sub-rule(3) of rule 92 and has gone directly to rule 93 of the said rules and re- credited the amount to the electronic credit ledger. The attention was invited to sub-rule (3) of rule 89 of the Rules, 2017 to submit that the same would apply only where the application relates to refund of input tax credit which is not so in the present case. Notices issued. — Wind World (India) Limited Vs. Union of India [2019] 17 TAXLOK.COM 022 (Gujarat)