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    <title>2022 (5) TMI 705 - KERALA HIGH COURT</title>
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    <description>Refund claims that remain unpaid for an extended period must be examined and, if found admissible, processed and released without undue delay. The assessing authority was directed to consider the pending representations within a fixed time, determine the quantum of refund, and include statutory interest where the refund is due. A fresh representation could also be filed, but the operative principle is that eligible refund cannot be withheld once established and interest follows in accordance with law.</description>
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      <description>Refund claims that remain unpaid for an extended period must be examined and, if found admissible, processed and released without undue delay. The assessing authority was directed to consider the pending representations within a fixed time, determine the quantum of refund, and include statutory interest where the refund is due. A fresh representation could also be filed, but the operative principle is that eligible refund cannot be withheld once established and interest follows in accordance with law.</description>
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