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Refund of the amount recovered during the search - There is no legal justification for withholding the...

Refund of the amount recovered during the search - There is no legal justification for withholding the amount referred to above, which is otherwise refundable to the writ applicants in passing of any assessment orders for the relevant assessment years. It could be said that such withholding of the refund is contrary to the provisions of the Section 36 of the VAT Act, 2003. - HC .....

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