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    <title>2023 (10) TMI 477 - DELHI HIGH COURT</title>
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    <description>HC ruled that respondents must disburse the refund of Rs. 61,79,004.20 as directed by the Appellate Authority under Section 107 of CGST Act. The court emphasized compliance with the appellate order and noted that respondents&#039; inability to file an appeal to the Tribunal does not justify withholding the refund. Respondents were directed to immediately disburse the refund while retaining their right to pursue statutory remedies.</description>
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      <link>https://www.taxtmi.com/caselaws?id=444254</link>
      <description>HC ruled that respondents must disburse the refund of Rs. 61,79,004.20 as directed by the Appellate Authority under Section 107 of CGST Act. The court emphasized compliance with the appellate order and noted that respondents&#039; inability to file an appeal to the Tribunal does not justify withholding the refund. Respondents were directed to immediately disburse the refund while retaining their right to pursue statutory remedies.</description>
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