Court Orders Refund of Excess Tax Under UP VAT Section 40, Rejects Revenue's Argument Against Refund Claim Approval.

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....Denial of refund claim - Excess tax paid - Section 40 of UP VAT - the contention of the revenue that since no order of refund was passed by the appellate authority, the respondents were not obliged to refund the amount is not correct - refund of excess amount paid allowed - HC....