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2024 (2) TMI 177 - KERALA HIGH COURTRefund of the excess payment of tax made by the petitioner - application of petitioner was rejected vide Ext.P1 order stating that it was not filed within the time limit prescribed u/s 54(1) of the said Act, i.e. two years from the relevant date as prescribed for the period - HELD THAT:- There are no ground to entertain such a writ petition, which has been filed seeking for a direction to consider order dated 17.12.2020 afresh by filing an application as late as on 9.3.2022. Petition dismissed.
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