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2023 (11) TMI 1061 - DELHI HIGH COURTRefund of GST (amount paid twice) - tax paid in respect of arecanuts that were being transported without a valid E-Way Bill - HELD THAT:- The petitioner’s grievance arises on account of his inability to file an application for refund online. It is stated that there is no option available in the portal for the petitioner to apply for a refund online - Undisputedly, the tax penalty and fine quantified in GST MOV-10 dated 28.02.2022, cannot be collected twice over. The respondent authorities are, thus, required to refund the same. It is considered apposite to dispose of the petition by permitting the petitioner to make an application for refund manually to Respondent No. 3 - petition disposed off.
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