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Issues: Whether the respondents were bound to release the sanctioned SGST refund amount to the petitioner within a stipulated time.
Analysis: The refund applications were filed under the GST refund provisions and the SGST component stood sanctioned, but the amount remained unpaid. Without entering into the merits of the dispute, the Court directed the competent authority to release the sanctioned amount in accordance with law within one month, after affording an opportunity of hearing if necessary.
Conclusion: The petitioner was entitled to a direction for release of the unpaid SGST refund amount.
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