Court Denies Refund Claim, Citing Mafatlal Industries Case; Rule 9B Sub-rule (5) Proviso Not Applicable.

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....Denial of refund claim - t the claim for refund made by the respondent had to be decided according to the law laid down by this Court in Mafatlal Industries Ltd. (supra) and would not be governed by the proviso to sub- rule (5) of Rule 9B - HC....