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    <title>2023 (9) TMI 1245 - DELHI HIGH COURT</title>
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    <description>HC allowed the petitioner&#039;s ITC refund claim, overturning previous rejections. The court considered COVID-19 period exclusions and directed authorities to process the refund within two weeks, finding the application was timely filed when pandemic-related time extensions were factored into the limitation period.</description>
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      <description>HC allowed the petitioner&#039;s ITC refund claim, overturning previous rejections. The court considered COVID-19 period exclusions and directed authorities to process the refund within two weeks, finding the application was timely filed when pandemic-related time extensions were factored into the limitation period.</description>
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