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    <title>2004 (6) TMI 51 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>The court held that the petitioner was entitled to benefits under the Kar Vivad Samadhan Scheme as they met the specified conditions, overturning the rejection by the Assistant Collector. The impugned order was quashed, setting a new time limit for further proceedings from the date of the judgment. Payments made post-declaration were subject to adjustment, and the petitioner&#039;s refund claim would be considered according to the law. The petition was allowed with no costs incurred.</description>
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      <link>https://www.taxtmi.com/caselaws?id=47493</link>
      <description>The court held that the petitioner was entitled to benefits under the Kar Vivad Samadhan Scheme as they met the specified conditions, overturning the rejection by the Assistant Collector. The impugned order was quashed, setting a new time limit for further proceedings from the date of the judgment. Payments made post-declaration were subject to adjustment, and the petitioner&#039;s refund claim would be considered according to the law. The petition was allowed with no costs incurred.</description>
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