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    <description>HC ruled in favor of petitioners regarding CGST refund claims. The court directed authorities to process refund applications within 12 weeks, considering Notification No. 13/2022 which excluded the period from March 2020 to February 2022 for limitation computation. The decision emphasized the importance of regulatory notifications in interpreting time limits for tax refund applications under section 54 of CGST Act, 2017.</description>
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