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    <title>2017 (1) TMI 1168 - DELHI HIGH COURT</title>
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    <description>The court held that DVAT authorities must process refund claims within the specified time-frame under Section 38(3) of the DVAT Act, irrespective of the need to furnish CST forms. Section 38(7)(d) does not affect this obligation. The court directed prompt processing of pending refund claims within four weeks and payment of relevant interest.</description>
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      <description>The court held that DVAT authorities must process refund claims within the specified time-frame under Section 38(3) of the DVAT Act, irrespective of the need to furnish CST forms. Section 38(7)(d) does not affect this obligation. The court directed prompt processing of pending refund claims within four weeks and payment of relevant interest.</description>
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