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    <title>2021 (9) TMI 617 - DELHI HIGH COURT</title>
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    <description>The court directed the respondents to verify the petitioners&#039; IGST refund claim within 12 weeks and process the refund promptly if found valid. The court emphasized the need for a taxpayer-friendly approach and acknowledged the challenges faced by exporters during the transitional phase of GST implementation. The judgment highlighted the importance of ensuring exporters are not unfairly denied IGST refunds due to procedural errors or lack of clarity.</description>
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