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2015 (12) TMI 238 - HC - VAT and Sales TaxClaim of concessional rate of tax - Refund claim - pre deposit - Held that:- Petitioner herein has also paid the mandatory pre-deposit amount, however, stating that the appeal is barred by limitation, the same was rejected. The pre-deposit amount was not refunded to the petitioner - 1st respondent may be directed to issue fresh notice and on receipt of the same, the petitioner may be directed to file their objections and on receipt of the same, the 1st respondent may be directed to consider the objections and pass appropriate orders within a time frame. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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