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    <title>2020 (12) TMI 269 - KERALA HIGH COURT</title>
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    <description>Sanctioned SGST refund remained unpaid despite refund applications having been filed under GST refund provisions. The Kerala HC, without examining the merits of the underlying dispute, directed the competent authority to release the sanctioned amount in accordance with law within one month, after giving an opportunity of hearing if necessary. The operative effect was a direction for timely release of the admitted refund.</description>
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      <description>Sanctioned SGST refund remained unpaid despite refund applications having been filed under GST refund provisions. The Kerala HC, without examining the merits of the underlying dispute, directed the competent authority to release the sanctioned amount in accordance with law within one month, after giving an opportunity of hearing if necessary. The operative effect was a direction for timely release of the admitted refund.</description>
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