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    <title>2015 (3) TMI 1403 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay addressed issues related to the assessment of returns and grant of refunds in a case. The Court refrained from specifying whether refunds could be granted based on the Petitioners&#039; calculations or required a separate procedure but emphasized timely scrutiny and processing of refund claims. Assurances were received from the Commissioner of Sales Tax for periodic scrutiny and verification of returns, with orders to be passed promptly. The judgment aimed to streamline the process, ensuring compliance with rules and timely resolution of refund claims, setting timelines for processing pending files to expedite action.</description>
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