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2017 (4) TMI 905 - HC - VAT and Sales TaxRefund claim - excess VAT paid during different periods - Held that: - only impediment which the Revenue/DVAT has put forward to withhold the petitioner’s claim for the larger sum of over ₹ 4 crores is the fresh SCN u/s 74A issued on 17.02.2017. Considering the circumstances, this Court is of the opinion that the respondents should, while processing the petitioner’s claim for refund of ₹ 4 crores, keep aside the amount of ₹ 12,55,471, which is proposed to be adjudicated through the SCN impugned in WP(C) 2282/2017 - petition allowed - decided in favor of petitioner.
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