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    <title>1996 (3) TMI 521 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The Andhra Pradesh High Court ruled in favor of the petitioner, a registered dealer seeking a refund of tax with interest. The Court held that the pendency of a revision under section 20 was not a valid ground for denying the refund as per relevant statutory provisions. The Court directed the first respondent to implement the order of the Appellate Deputy Commissioner and refund the tax owed to the petitioner within a specified timeframe. The writ petitions were allowed with costs, resolving the issue decisively.</description>
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    <pubDate>Fri, 29 Mar 1996 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=161122</link>
      <description>The Andhra Pradesh High Court ruled in favor of the petitioner, a registered dealer seeking a refund of tax with interest. The Court held that the pendency of a revision under section 20 was not a valid ground for denying the refund as per relevant statutory provisions. The Court directed the first respondent to implement the order of the Appellate Deputy Commissioner and refund the tax owed to the petitioner within a specified timeframe. The writ petitions were allowed with costs, resolving the issue decisively.</description>
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      <pubDate>Fri, 29 Mar 1996 00:00:00 +0530</pubDate>
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