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2021 (1) TMI 1350

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....ADER SRI.C.E.UNNIKRISHNAN FOR THE RESPONDENT : BY ADV.HARISANKAR V.MENON JUDGMENT S.V.Bhatti, J. The writ appeal is at the instance of respondent/State. The appellant challenges the directions issued in W.P.(C) No.14031/2020. The circumstances leading to the directions are not in dispute. There are admittedly two facets to the case; firstly, the assesseee is found to get refund amounting t....