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Since the Special Leave Petition has not been entertained on the ground of delay, no opinion has been expressed by this Court on the question of law which is raised.

Section 16 of the IGST Act, 2017 —Refund — The Court observed that there is a delay of 520 days in filing the Special Leave Petition for which there is no satisfactory explanation. The application for condonation of delay is accordingly dismissed. Held that—The Hon’ble Supreme Court dismissed the Special Leave Petition.
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