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    <title>2011 (10) TMI 447 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay ruled in favor of the Petitioners, emphasizing the timely processing of refund applications, jurisdiction in deciding refund claims, and adherence to Circulars on refund timelines. The Court directed the Mumbai authorities to handle the refund process promptly and efficiently, quashing the direction to pursue the claim in Delhi. The Department was instructed to decide on the refund claim within six weeks and ensure prompt refund payment if due, within one month from the order date.</description>
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      <description>The High Court of Bombay ruled in favor of the Petitioners, emphasizing the timely processing of refund applications, jurisdiction in deciding refund claims, and adherence to Circulars on refund timelines. The Court directed the Mumbai authorities to handle the refund process promptly and efficiently, quashing the direction to pursue the claim in Delhi. The Department was instructed to decide on the refund claim within six weeks and ensure prompt refund payment if due, within one month from the order date.</description>
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