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    <title>2026 (3) TMI 1615 - MADRAS HIGH COURT</title>
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    <description>A sanctioned GST refund cannot be withheld merely because of internal procedural or administrative delay in revalidation or processing, and once entitlement is established the balance amount must be released with applicable statutory interest. The Madras HC treated the pending disbursement as a ministerial obstacle rather than a substantive ground to deny payment, and directed completion of the refund process within the time fixed by the Court.</description>
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      <description>A sanctioned GST refund cannot be withheld merely because of internal procedural or administrative delay in revalidation or processing, and once entitlement is established the balance amount must be released with applicable statutory interest. The Madras HC treated the pending disbursement as a ministerial obstacle rather than a substantive ground to deny payment, and directed completion of the refund process within the time fixed by the Court.</description>
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