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    <description>A refund of excess VAT was denied because the Supreme Court had already conclusively decided the underlying entitlement issue and had expressly rejected applications seeking clarification or modification. The High Court held that, in writ jurisdiction, it could not reopen the same factual basis, enlarge the scope of the Supreme Court&#039;s final judgment, or grant a refund inconsistent with that adjudication. The impugned communication merely reflected the final position already settled by the Supreme Court.</description>
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      <description>A refund of excess VAT was denied because the Supreme Court had already conclusively decided the underlying entitlement issue and had expressly rejected applications seeking clarification or modification. The High Court held that, in writ jurisdiction, it could not reopen the same factual basis, enlarge the scope of the Supreme Court&#039;s final judgment, or grant a refund inconsistent with that adjudication. The impugned communication merely reflected the final position already settled by the Supreme Court.</description>
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