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    <title>Refund claims permissible for interest paid under protest, on disputed GST for leasehold rights assignment</title>
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    <description>The court quashed a deficiency memo that rejected a refund application for interest paid under protest on GST charged for assignment of leasehold rights, finding the rejection was mechanical because it relied solely on absence of a GST Council notification despite precedents treating such assignments as non taxable; the refund application was revived and the authorities directed to process and decide it in accordance with law within a specified short period.</description>
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      <title>Refund claims permissible for interest paid under protest, on disputed GST for leasehold rights assignment</title>
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      <description>The court quashed a deficiency memo that rejected a refund application for interest paid under protest on GST charged for assignment of leasehold rights, finding the rejection was mechanical because it relied solely on absence of a GST Council notification despite precedents treating such assignments as non taxable; the refund application was revived and the authorities directed to process and decide it in accordance with law within a specified short period.</description>
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