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    <description>The Court allowed the writ application, directing the refund of the amount due to the petitioner along with statutory interest. The judgment emphasized adherence to legal provisions and timelines in tax assessment matters, ensuring transparency and accountability in the process. The Court held that the notice issued post-limitation was non-binding, ordering compliance with the law and refund within a specified timeframe.</description>
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      <description>The Court allowed the writ application, directing the refund of the amount due to the petitioner along with statutory interest. The judgment emphasized adherence to legal provisions and timelines in tax assessment matters, ensuring transparency and accountability in the process. The Court held that the notice issued post-limitation was non-binding, ordering compliance with the law and refund within a specified timeframe.</description>
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