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2009 (3) TMI 927 - PUNJAB AND HARYANA HIGH COURTRefund claim - Held that:- The instructions dated November 20, 2008 [ stating that the refund has been made to the petitioner and the Chief Secretary had a meeting with Financial Commissioner, Excise and Taxation for evolving a mechanism] and March 19, 2009 (R1 and R2 respectively), [clearing the refund orders from the treasuries within 48 hours without awaiting instructions from headquarter] issued by the respondent-State would produce desirable result, implementing the provisions of the 1948 Act and the Punjab Value Added Tax Act, 2005 in their letter and spirit, which would pave the way for amicable relationship between the entrepreneurs and the establishment. The respondent-State shall remain bound by all the affidavits and instructions. The writ petition stands disposed of.
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