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    <title>2025 (1) TMI 410 - CHHATTISGARH HIGH COURT</title>
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    <description>Refund of GST allegedly collected in relation to a pre-GST contract required verification of the relevant facts and the petitioner&#039;s entitlement before a final decision could be taken. The State did not finally adjudicate the refund claim on merits in the impugned order, but indicated that the claim would be examined with reference to the applicable Central Government orders and later instructions. The authorities were directed to process the refund expeditiously after verification and to decide the claim within 90 days.</description>
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      <description>Refund of GST allegedly collected in relation to a pre-GST contract required verification of the relevant facts and the petitioner&#039;s entitlement before a final decision could be taken. The State did not finally adjudicate the refund claim on merits in the impugned order, but indicated that the claim would be examined with reference to the applicable Central Government orders and later instructions. The authorities were directed to process the refund expeditiously after verification and to decide the claim within 90 days.</description>
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