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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

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          <h1>Pending refund claims will be processed under existing law provisions for tax and interest only.</h1> Pending refund claims for tax and interest already filed will be disposed of in accordance with the existing law and the applicable transitional provision; such claims remain subject to the legal procedure that governed them when they were submitted.

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