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    <description>HC ruled that technical GST portal issues cannot prevent a legitimate tax refund. The court directed manual processing of the IGST refund of Rs. 1,40,34,577/- within two weeks, emphasizing procedural obstacles should not impede substantive refund rights. The interest claim was deferred to the 1st Appellate Authority for separate determination, maintaining procedural integrity.</description>
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      <description>HC ruled that technical GST portal issues cannot prevent a legitimate tax refund. The court directed manual processing of the IGST refund of Rs. 1,40,34,577/- within two weeks, emphasizing procedural obstacles should not impede substantive refund rights. The interest claim was deferred to the 1st Appellate Authority for separate determination, maintaining procedural integrity.</description>
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