Court Grants Refund to Appellants; Overturns Rejection as Tax Was Paid by Company, Not Appellants.

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....Refund claim - person ultimately bearing the burden of tax - rejection only for the reason that the tax has been paid/deposited into the Government exchequer by M/s. Eveready and not the appellants - The order passed in the writ petition is set aside and the writ petition is allowed - HC....