Court Rules Tax Refund Justified for Company on Excess Tax Paid for Diesel in Inter-State Trade for Mining Activities.

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....Refund of excess tax paid - it can be safely concluded that the HSD has been purchased by the Petitioner/ Company from Indian Oil Corporation in the course of inter-State trade for use in mining activities and therefore, the question of passing of the tax burden to anyone would not arise and the respondent authorities are not justified in not processing the refund claims of the Petitioner / Company. - HC....