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    <title>2025 (11) TMI 114 - DELHI HIGH COURT</title>
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    <description>HC held the petitioner entitled to interest for delay caused by the Department&#039;s failure to issue a deficiency memo within the statutory timelines, while noting the petitioner&#039;s own 74-day delay in responding to that memo. The Court emphasized the adverse commercial impact of departmental delay and directed the respondent to decide the IGST refund applications expeditiously, dealing with the claims in accordance with the statutory scheme and timelines.</description>
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      <link>https://www.taxtmi.com/caselaws?id=780646</link>
      <description>HC held the petitioner entitled to interest for delay caused by the Department&#039;s failure to issue a deficiency memo within the statutory timelines, while noting the petitioner&#039;s own 74-day delay in responding to that memo. The Court emphasized the adverse commercial impact of departmental delay and directed the respondent to decide the IGST refund applications expeditiously, dealing with the claims in accordance with the statutory scheme and timelines.</description>
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