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    <title>2025 (12) TMI 642 - SC Order</title>
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    <description>SC, exercising review jurisdiction, dismissed the taxpayer&#039;s petition seeking reconsideration of its earlier order refusing interference under Article 136 in a dispute concerning refund of unutilized input tax credit under GST law. The Court held that no error apparent on the face of the record or any other ground warranting review was demonstrated. Reiterating the limited scope of review under constitutional and procedural principles, SC concluded that the earlier refusal to interfere with the underlying refund determination did not suffer from any perversity, patent illegality, or miscarriage of justice. Consequently, the prior order dated 28.03.2025 attained finality and the review petition was dismissed.</description>
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      <title>2025 (12) TMI 642 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=783102</link>
      <description>SC, exercising review jurisdiction, dismissed the taxpayer&#039;s petition seeking reconsideration of its earlier order refusing interference under Article 136 in a dispute concerning refund of unutilized input tax credit under GST law. The Court held that no error apparent on the face of the record or any other ground warranting review was demonstrated. Reiterating the limited scope of review under constitutional and procedural principles, SC concluded that the earlier refusal to interfere with the underlying refund determination did not suffer from any perversity, patent illegality, or miscarriage of justice. Consequently, the prior order dated 28.03.2025 attained finality and the review petition was dismissed.</description>
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