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    <title>2012 (10) TMI 835 - Gujarat High Court</title>
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    <description>The Court allowed the petition, nullified previous orders, and directed the refund of the disputed amount to the petitioner with statutory interest within a specified timeframe. The Court held that the Department&#039;s retention of the service tax amount claimed for refund was unjustified, and limitation under section 11B was deemed inapplicable. The Department was directed to refund the amount with interest within four weeks, as the Assessing Officer&#039;s demand for re-payment was considered flawed and akin to double taxation.</description>
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    <pubDate>Thu, 05 Jul 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=217897</link>
      <description>The Court allowed the petition, nullified previous orders, and directed the refund of the disputed amount to the petitioner with statutory interest within a specified timeframe. The Court held that the Department&#039;s retention of the service tax amount claimed for refund was unjustified, and limitation under section 11B was deemed inapplicable. The Department was directed to refund the amount with interest within four weeks, as the Assessing Officer&#039;s demand for re-payment was considered flawed and akin to double taxation.</description>
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      <pubDate>Thu, 05 Jul 2012 00:00:00 +0530</pubDate>
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