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    <description>HC addressed a case involving refund of accumulated Input Tax Credit under GST Act. The court directed the first respondent to review and decide on pending refund applications within a specified timeframe. While acknowledging the complex procedural issues surrounding the refund and appeal timelines, the HC emphasized prompt processing of refund claims and allowed the State to pursue its legal remedies within the statutory framework.</description>
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      <description>HC addressed a case involving refund of accumulated Input Tax Credit under GST Act. The court directed the first respondent to review and decide on pending refund applications within a specified timeframe. While acknowledging the complex procedural issues surrounding the refund and appeal timelines, the HC emphasized prompt processing of refund claims and allowed the State to pursue its legal remedies within the statutory framework.</description>
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