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    <title>2022 (9) TMI 604 - ANDHRA PRADESH HIGH COURT</title>
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    <description>HC found the refund application for coal trading was improperly rejected as time-barred. The court set aside the rejection order and remanded the matter for fresh consideration, noting the subsequent notification excluding the limitation period from March 2020 to February 2022. The writ petition was disposed of without costs, providing relief to the petitioner.</description>
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      <description>HC found the refund application for coal trading was improperly rejected as time-barred. The court set aside the rejection order and remanded the matter for fresh consideration, noting the subsequent notification excluding the limitation period from March 2020 to February 2022. The writ petition was disposed of without costs, providing relief to the petitioner.</description>
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