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2013 (3) TMI 108 - KERALA HIGH COURTEligible for sales tax exemption - KGST Act - claim of the petitioner for refund rejected - Held that:- Order exempting the petitioner from liability for payment of tax for seven years w.e.f. 12/10/91 or till the sanctioned amount of Rs.1,60,909/- is exhausted, whichever is earlier was issued on 20/9/2007. Once such an order has been issued, the said order has to be given effect to. Therefore, if within the period during which the petitioner is eligible for exemption, any payment has been made by the petitioner, such realisation of tax from the petitioner is a collection of tax without authority of law. Therefore, such unauthorisedly collected amount is liable to be refunded to the petitioner. Therefore, the view taken in Ext.P3 that there is no specific order by the appellate authorities requiring refund of the amounts collected from the petitioner is absolutely illegal and cannot be upheld. See Corporation Bank v. Saraswati Abharansala and another {2008 (11) TMI 387 - SUPREME COURT.
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