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    <title>2025 (11) TMI 391 - GUJARAT HIGH COURT</title>
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    <description>HC allowed the petition and quashed the impugned order that had rejected the petitioner&#039;s refund claim for double payment of duty. The court held the double deposit (Rs. 78,55,766) is not barred by limitation under section 27(1B) and must be refunded in view of Article 265 and applicable precedents. Respondents are directed to issue a refund order for Rs. 78,55,766 within eight weeks from receipt of the judgment. Petition allowed.</description>
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      <title>2025 (11) TMI 391 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780923</link>
      <description>HC allowed the petition and quashed the impugned order that had rejected the petitioner&#039;s refund claim for double payment of duty. The court held the double deposit (Rs. 78,55,766) is not barred by limitation under section 27(1B) and must be refunded in view of Article 265 and applicable precedents. Respondents are directed to issue a refund order for Rs. 78,55,766 within eight weeks from receipt of the judgment. Petition allowed.</description>
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