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    <title>2023 (11) TMI 665 - DELHI HIGH COURT</title>
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    <description>HC directed tax authorities to process petitioner&#039;s refund claim under Section 142 of CGST Act for tax paid on goods sold before GST regime and returned within six months. Respondent must either process the refund with applicable interest or provide reasoned rejection after hearing the petitioner, while reserving all parties&#039; rights and contentions.</description>
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      <description>HC directed tax authorities to process petitioner&#039;s refund claim under Section 142 of CGST Act for tax paid on goods sold before GST regime and returned within six months. Respondent must either process the refund with applicable interest or provide reasoned rejection after hearing the petitioner, while reserving all parties&#039; rights and contentions.</description>
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