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    <description>Refund applications concerning IGST paid under an incorrect tax head, together with a request to adjust that amount against CGST and SGST liabilities, required consideration after hearing the petitioner. The High Court directed that both the refund applications and adjustment request be decided within three weeks, while continuing interim protection until a decision was made.</description>
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      <description>Refund applications concerning IGST paid under an incorrect tax head, together with a request to adjust that amount against CGST and SGST liabilities, required consideration after hearing the petitioner. The High Court directed that both the refund applications and adjustment request be decided within three weeks, while continuing interim protection until a decision was made.</description>
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