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    <title>2023 (5) TMI 1229 - ALLAHABAD HIGH COURT</title>
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    <description>HC allowed petitioner&#039;s tax refund claim, overturning initial rejection based on limitation period. The court referenced SC&#039;s Covid-related order excluding judicial proceedings timeframe from 15.03.2020 to 28.02.2022. HC directed respondent to reconsider refund application within six weeks, considering applicable circular and prior court adjudication, effectively reinstating petitioner&#039;s right to claim tax refund.</description>
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      <link>https://www.taxtmi.com/caselaws?id=438422</link>
      <description>HC allowed petitioner&#039;s tax refund claim, overturning initial rejection based on limitation period. The court referenced SC&#039;s Covid-related order excluding judicial proceedings timeframe from 15.03.2020 to 28.02.2022. HC directed respondent to reconsider refund application within six weeks, considering applicable circular and prior court adjudication, effectively reinstating petitioner&#039;s right to claim tax refund.</description>
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