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    <title>2023 (8) TMI 1534 - KERALA HIGH COURT</title>
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    <description>Refund of an amount paid under an impugned demand was treated as justified where the records showed that input tax credit had not been claimed for the passenger vehicle, the payment had been made only against the earlier demand, and a refund application was filed immediately thereafter. The Court accepted the authority&#039;s verification that the sum had been mistakenly paid and was refundable, and held that insisting on further technical adjudication was unwarranted. Interest was also directed on the refunded sum at 9% from 05.08.2020, payable within one month.</description>
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    <pubDate>Fri, 11 Aug 2023 00:00:00 +0530</pubDate>
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      <description>Refund of an amount paid under an impugned demand was treated as justified where the records showed that input tax credit had not been claimed for the passenger vehicle, the payment had been made only against the earlier demand, and a refund application was filed immediately thereafter. The Court accepted the authority&#039;s verification that the sum had been mistakenly paid and was refundable, and held that insisting on further technical adjudication was unwarranted. Interest was also directed on the refunded sum at 9% from 05.08.2020, payable within one month.</description>
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      <pubDate>Fri, 11 Aug 2023 00:00:00 +0530</pubDate>
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