Petitioners to Receive R&D Cess Refund; No Legal Basis for Denial or Withholding by Respondents.

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Full Text of the Document

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....Refund of R and D Cess paid by the petitioners - The claim of refund of the petitioners cannot be denied for the reason that there is no legal provision to refund R & D Cess paid by the petitioners. No amount can be withheld by the respondents without authority of law under the said pretext.....