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    <title>2021 (9) TMI 1234 - DELHI HIGH COURT</title>
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      <description>The court directed the respondent authority to decide on the refund claim in accordance with applicable laws, regulations, and government policies, considering evidence on record and the law of limitation for refunds. The petitioner was granted the right to claim interest at 6% under Section 42 of the DVAT Act on the refund amounts, emphasizing the need for expeditious processing. Compliance with statutory provisions and circulars was stressed, along with the principles of unjust enrichment as established by a previous Supreme Court ruling, ensuring fairness and legal compliance in resolving the matter promptly.</description>
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