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    <description>HC ruled on GST refund claim challenges, setting aside a previous order rejecting refunds based on an outdated circular. Following a government notification dated 05.07.2022, the court directed reconsideration of refund applications under Sections 54 and 55, excluding the time period from 01.03.2020 to 28.02.2022. The petitions were disposed of without costs, with instructions to process refund claims in accordance with the new notification.</description>
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