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    <title>2025 (4) TMI 1822 - KARNATAKA HIGH COURT</title>
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    <description>Supporting documents had not been produced with the refund applications, but the petitioner later placed additional material before the Court and sought reconsideration. The HC held that, in these circumstances, the authority should have a fresh opportunity to examine the refund claims after considering the additional pleadings and documents. The rejection orders were set aside and the matter was remitted for fresh decision in accordance with law, with a direction to grant the petitioner a sufficient and reasonable opportunity before passing a new order.</description>
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      <description>Supporting documents had not been produced with the refund applications, but the petitioner later placed additional material before the Court and sought reconsideration. The HC held that, in these circumstances, the authority should have a fresh opportunity to examine the refund claims after considering the additional pleadings and documents. The rejection orders were set aside and the matter was remitted for fresh decision in accordance with law, with a direction to grant the petitioner a sufficient and reasonable opportunity before passing a new order.</description>
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