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    <title>2021 (6) TMI 681 - MADRAS HIGH COURT</title>
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    <description>The court granted the petitioner&#039;s mandamus for settlement and release of pending IGST refund, emphasizing compliance with Rule 96 of CGST Rules. Previous court decisions favored the petitioner&#039;s eligibility for the refund. The petitioner submitted required documents, and the court directed the Assessing Authority to verify and pass orders before the next hearing. The court disposed of the petition with no costs, setting a future date for final orders based on document verification. The judgment stressed the significance of legal eligibility and factual compliance for IGST refund claims, ensuring a balanced resolution for the petitioner.</description>
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    <pubDate>Wed, 16 Jun 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=408785</link>
      <description>The court granted the petitioner&#039;s mandamus for settlement and release of pending IGST refund, emphasizing compliance with Rule 96 of CGST Rules. Previous court decisions favored the petitioner&#039;s eligibility for the refund. The petitioner submitted required documents, and the court directed the Assessing Authority to verify and pass orders before the next hearing. The court disposed of the petition with no costs, setting a future date for final orders based on document verification. The judgment stressed the significance of legal eligibility and factual compliance for IGST refund claims, ensuring a balanced resolution for the petitioner.</description>
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      <pubDate>Wed, 16 Jun 2021 00:00:00 +0530</pubDate>
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