Processing of refund claim under DVAT - Revenue's contention that the mandate of Sections 11(2) of the...

Processing of refund claim under DVAT - Revenue's contention that the mandate of Sections 11(2) of the DVAT Act and Rule 12 of the CST Rules, overriding all other concerns and suspending as it were, the obligation to frame the assessments and process refunds within the timeframe prescribed u/s 38(3) is misplaced and rejected as unacceptable - HC .....

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