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    <title>2020 (1) TMI 709 - DELHI HIGH COURT</title>
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    <description>The court directed the Value Added Tax Officer to decide on the petitioner&#039;s refund claim of Rs. 1,72,20,572 under the Delhi Value Added Tax Act within 12 weeks. The court emphasized adherence to relevant laws and policies, including the principle of unjust enrichment from a Supreme Court precedent. The decision aimed to ensure a timely resolution while preventing unjust enrichment, reflecting a commitment to legal principles and justice in VAT refund matters.</description>
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