Supreme Court grants refund for specific period based on Mafatlal Industries principles

The Supreme Court allowed the refund claim for the period July 18, 1981 to January 31, 1985, based on the principles established in Mafatlal Industries v. Union of India. The authority will assess if payments from March 1, 1975 to February 11, 1980 were made under protest. However, the claim for the period February 11, 1980 to July 18, 1981 was denied.

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The Supreme Court allowed the refund claim for the period July 18, 1981 to January 31, 1985. The refund application must comply with the law stated in Mafatlal Industries v. Union of India. For the period March 1, 1975 to February 11, 1980, the authority will determine if the payment was under protest. The claim for the period February 11, 1980 to July 18, 1981 was rejected.

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