Refund — This petition challenges the rejection of a refund claim on the basis of an explanation to Rule 93 of the CGST Rules. Held that—We are adjourning this petition by a period of two weeks from today and would take up the petition for consideration on the next date. At that time, we expect the Revenue to be represented, failing which we would consider the petition on its own merits and on the basis of the submissions made in support thereof. — G.M. Syntex Pvt. Ltd. Vs. Asst. Commissioner of CGST & CX Division-V, Palghar Commisisonerate & Ors. [2019] 15 TAXLOK.COM 133 (Bombay)