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2022 (5) TMI 454 - HC - GSTSeeking refund of excess tax paid - deficiency were not pointed out within the statutory period of 15 days - non-communication of deficiency memo to the present petitioner - HELD THAT:- The rival parties are at consensus that if the petitioner makes a fresh application for refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh. Hence, in view of the consensus arrived at between the parties, the order impugned dated 22.11.2019 contained in Annexure P/1 is quashed. The petitioner is granted liberty to move an application afresh for refund of excess tax within a period of 30 days from the date of receipt of certified copy of this order - Petition disposed off.
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