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2021 (11) TMI 154 - MADRAS HIGH COURTRefund of Service Tax - Section 54 of TNGST Act - HELD THAT:- There is a balance qua the writ petitioner in the hands of the Department, the impugned order has to necessarily go. As all that the writ petitioner wants is his money back irrespective of the nomenclature under which it is returned to him. The impugned order is set aside recording the stated position of the respondent leaving it open to the writ petitioner to file an application for refund in the aforesaid manner if so advised and if so desired. Though obvious it is made clear that such refund application shall be considered on its own merits and in accordance with law. Petition disposed off.
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