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    <title>2025 (5) TMI 1346 - PATNA HIGH COURT</title>
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    <description>HC dismisses GST refund writ petition, directing petitioner to pursue statutory appellate remedy. The Court found the partial refund order valid under Section 54 of CGST Act and Rule 89(5), with Rs. 1,31,240/- rejected due to insufficient evidence. Petitioner must file appeal within 8 weeks, with appellate authority mandated to decide within 4 months. No additional relief on interest or costs was granted.</description>
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      <description>HC dismisses GST refund writ petition, directing petitioner to pursue statutory appellate remedy. The Court found the partial refund order valid under Section 54 of CGST Act and Rule 89(5), with Rs. 1,31,240/- rejected due to insufficient evidence. Petitioner must file appeal within 8 weeks, with appellate authority mandated to decide within 4 months. No additional relief on interest or costs was granted.</description>
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