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2017 (6) TMI 1053 - MADRAS HIGH COURTRefund of excess payment of tax - Section 42(5) of the TNVAT Act, 2006 - further evidence sought for refund - Held that: - it is evident from the orders of assessment and notice enclosed in Form P, that the Assessing Officer has already concluded that the petitioner has made the excess payment. It is seen that the said conclusion has become final and binding on the parties. Therefore, there is no necessity for the petitioner to produce any further evidence for seeking refund of the amount so paid by the petitioner in excess - the respondent is directed to refund the excess payment made by the petitioner - petition allowed - decided in favor of petitioner.
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