Refund of Double GST Payment on Arecanuts Due to Invalid E-Way Bill; Manual Refund Application Allowed.

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....Refund of GST (amount paid twice) - tax paid in respect of arecanuts that were being transported without a valid E-Way Bill - Undisputedly, the tax penalty and fine quantified in GST MOV-10 dated 28.02.2022, cannot be collected twice over. The respondent authorities are, thus, required to refund the same. - Application permitted to be filed manually - HC....