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    <title>2024 (2) TMI 177 - KERALA HIGH COURT</title>
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    <description>A writ of mandamus will not be issued to compel reconsideration of a GST refund claim filed beyond the statutory two-year limitation period from the relevant date. Where the refund application is time-barred and a later request seeks the same relief on the same factual basis, no ground exists for judicial interference. The refund claim was therefore treated as barred by limitation, and mandamus was refused.</description>
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      <description>A writ of mandamus will not be issued to compel reconsideration of a GST refund claim filed beyond the statutory two-year limitation period from the relevant date. Where the refund application is time-barred and a later request seeks the same relief on the same factual basis, no ground exists for judicial interference. The refund claim was therefore treated as barred by limitation, and mandamus was refused.</description>
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