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    <title>2025 (11) TMI 1254 - BOMBAY HIGH COURT</title>
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    <description>HC addressed a claim for refund of excess TDS for AY 2012-13, where earlier Form 26B refund applications had been rejected on technical grounds. With consent of parties, HC directed that the petitioner may file fresh refund applications in Form 26B within two weeks. Respondents must review and determine any refund and credit it to petitioner&#039;s bank account within four weeks of Form 26B upload, or within four weeks of rectification of notified defects. Before rejecting any application, respondents must grant the petitioner a personal hearing.</description>
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      <description>HC addressed a claim for refund of excess TDS for AY 2012-13, where earlier Form 26B refund applications had been rejected on technical grounds. With consent of parties, HC directed that the petitioner may file fresh refund applications in Form 26B within two weeks. Respondents must review and determine any refund and credit it to petitioner&#039;s bank account within four weeks of Form 26B upload, or within four weeks of rectification of notified defects. Before rejecting any application, respondents must grant the petitioner a personal hearing.</description>
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