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    <title>2021 (10) TMI 41 - DELHI HIGH COURT</title>
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    <description>The court directed the Respondent Authority to decide on the petitioner&#039;s refund claim for specific tax periods under the Delhi Value Added Tax Act, considering evidence, government policies, and the principle of &quot;unjust enrichment.&quot; The petitioner&#039;s request for statutory interest at 6% was acknowledged, and the Authority was instructed to consider interest while deciding on the refund claim promptly and within the law&#039;s limitations. The court disposed of the writ petition, emphasizing the need for expeditious handling of the refund claim, interest consideration, and compliance with legal provisions for refund processing.</description>
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    <pubDate>Wed, 22 Sep 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=412989</link>
      <description>The court directed the Respondent Authority to decide on the petitioner&#039;s refund claim for specific tax periods under the Delhi Value Added Tax Act, considering evidence, government policies, and the principle of &quot;unjust enrichment.&quot; The petitioner&#039;s request for statutory interest at 6% was acknowledged, and the Authority was instructed to consider interest while deciding on the refund claim promptly and within the law&#039;s limitations. The court disposed of the writ petition, emphasizing the need for expeditious handling of the refund claim, interest consideration, and compliance with legal provisions for refund processing.</description>
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      <pubDate>Wed, 22 Sep 2021 00:00:00 +0530</pubDate>
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