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2015 (5) TMI 883 - SC - VAT and Sales TaxValidity of High Court's order - Order of refund when order already attained finality - Held that:- High Court should not have passed the order of refund as the assessment order passed by the assessing authority for the assessment year 1995-96 has attained finality. It is only when a rectification of application is considered and decided by the assessing authority then only the respondent would be entitled for refund of the tax paid. - Decided in favour of Revenue.
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