Petitioner Wins Tax Refund for Mistaken Deposit Due to Cancelled Registration; Court Orders Prompt Repayment with Interest.

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....Refund of the amount of tax deposited by him on the cancelled (old) registration - inadvertent / bona fide error - The court concludes that the petitioner is entitled to the refund of tax mistakenly deposited under the cancelled registration number. It sets aside the orders rejecting the refund claim and directs the refund along with permissible interest within a specified timeframe.....