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    <title>2021 (6) TMI 104 - KARNATAKA HIGH COURT</title>
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    <description>The petitioners&#039; grievance was addressed through an Undertaking filed by the Assistant Commissioner of Central Taxes, allowing them to take credit of the refund sanctioned based on Form GST PMT-03. The show cause notice regarding ineligible availing of input tax credit was not pursued further due to the Undertaking. The petitioners gave up their right to claim interest on the refund, leading to the disposal of the petition without further adjudication as no additional grievances requiring redressal were found.</description>
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      <description>The petitioners&#039; grievance was addressed through an Undertaking filed by the Assistant Commissioner of Central Taxes, allowing them to take credit of the refund sanctioned based on Form GST PMT-03. The show cause notice regarding ineligible availing of input tax credit was not pursued further due to the Undertaking. The petitioners gave up their right to claim interest on the refund, leading to the disposal of the petition without further adjudication as no additional grievances requiring redressal were found.</description>
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