High Court Allows Tax Appeals for Refund Claims Without Challenging Production Capacity

The Gujarat High Court allowed the tax appeals, holding that refund claims can be made without challenging the determination of Annual Production Capacity. The court ruled in favor of the assessee, disagreeing with the department's denial of refund based on dimensions of galleries and panel patti.

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The Gujarat High Court allowed the tax appeals, stating that refund claims are maintainable without challenging the determination of Annual Production Capacity. The decision was based on a previous case law. The question of law proposed for admission of the appeals was related to denying refund on dimensions of galleries and panel patti despite a judgment of the Supreme Court. The High Court ruled in favor of the assessee and against the department.

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