ORDER

1. None appeared for the respondents inspite of intimation.

2. Mr. Badheka, learned Counsel appearing in support of the petition states that the respondents have been served and he undertakes to file affidavit of service on or before 21st August, 2019.

3. This petition challenges the rejection of a refund claim on the basis of an explanation to Rule 93 of the CGST Rules and MGST Rules.

4. The respondents have not appeared despite intimateion. 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. The petitioner is directed to serve a copy of this order also upon the respondents.

5. Stand over to 29th August, 2019.