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2004 (10) TMI 104 - HIGH COURT OF GUJARAT AT AHMEDABADExtract: .......here is no question of granting this oral prayer for refund of the said amount which was deposited by the petitioner No. 1 Company in pursuance of declaration made by it u/s. 88(1) of the Finance Act, 1998. 11.In view of the above discussion, this petition fails and is hereby dismissed. Rule discharged. However, there shall be no order as to costs.
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