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    <title>2023 (1) TMI 879 - GUJARAT HIGH COURT</title>
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    <description>HC analyzed refund application under CGST Act, 2017, addressing time-bar issues. Court considered government notifications excluding limitation periods and directed competent authority to process refund claim within 12 weeks. The ruling clarified relevant dates for filing refund applications and provided relief to petitioner by mandating refund processing with potential statutory interest if found eligible.</description>
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      <description>HC analyzed refund application under CGST Act, 2017, addressing time-bar issues. Court considered government notifications excluding limitation periods and directed competent authority to process refund claim within 12 weeks. The ruling clarified relevant dates for filing refund applications and provided relief to petitioner by mandating refund processing with potential statutory interest if found eligible.</description>
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