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Court Orders Review of Refund Applications u/s 74(5) CGST Act; Dismisses Voluntary Payment Defense as Untenable.
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....Refund of amount illegally collected from the petitioner - Self-ascertainment under Section 74(5) of CGST Act - Amount paid under coercion - Right of Bona fide Tax Payer to be treated with dignity - The stand of the respondents is ambiguous as self-ascertainment is put forward only as defence to the assertion of the petitioner that the payment of amount has been made involuntarily - the contention of payment being made by way of self-ascertainment is liable to be rejected. - Lapse of time and lack of conclusion of investigation has only exacerbated the situation conferring upon the petitioners a right to seek for refund of the amount. - The refund applications at Annexure-'Q' are to be considered and suitable orders be passed - HC....