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2022 (12) TMI 1039 - HC - GSTRefund claim for excess payment of tax - HELD THAT:- Though there were two issues involved before the learned Appellate Authority, one was whether the recipients of services or goods can apply for refund claim for excess payment of tax or not and this issue was held in favour of the petitioners by the learned Tribunal. Another issue was whether the building purchased by the petitioners from its purchaser, namely M/s. Eveready Industries Limited is taxable under the CGST Act or not and on this issue learned Appellate Authority has held against the assessees/petitioners by elaborate discussion in its order with cogent reasons. There are no reason to interfere with the aforesaid impugned order - this is not a case where the impugned order is without jurisdiction or there is violation of principle of natural justice or there is any procedural irregularity in the matter and/or Constitutional validity of any provisions of law is involved even though no alternative remedy is available - petition dismissed.
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