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2021 (3) TMI 287

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....ondent to refund the amount of Rs. 1,14.72,472/- along with interest accruing thereon, claimed to be due in the return for the period 2015-16 and 2016-17. 2. On 10th October, 2018, while issuing notice, the Court had directed the Respondent to process the refund application and pass appropriate orders. Thereafter, Respondent filed a counter affidavit levelling serious allegations, inter-alia, con....