Court Orders Payment of Refunds, Sets Firm Deadlines for Resolution

The court acknowledged the non-payment of refunds despite final assessment orders and directed the respondent to pay the petitioner within two weeks. Disputes over the finality of assessment orders were raised but the court instructed the respondent to decide on pending refund applications within 3 months. The petition was disposed of with instructions for cooperation and clarification provision, leaving all contentions open for future consideration.

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Issues:
1. Grievance regarding non-payment of refund despite final assessment orders.
2. Dispute over finality of assessment orders.
3. Pending refund applications and direction for decision within 3 months.

Analysis:
The petition raised concerns about the non-payment of refunds despite final assessment orders dated variously. The petitioner contended that the amounts due have not been refunded by the respondent no.4, even after obtaining necessary approvals. The learned Additional Government Advocate acknowledged the assessment orders at Exhibit C & D and assured payment to the petitioner within two weeks. However, a discrepancy arose as per the respondent no.2's instructions, indicating some assessment orders were not final, a claim vehemently disputed by the petitioner's counsel.

In response to the pending refund applications related to orders at Exhibit A, B, E & F, the court directed the respondent no.4 to decide on these applications within 3 months from the date of the judgment. The petitioners were instructed to cooperate and provide any requested clarifications to facilitate the process. The court disposed of the petition with these directives, leaving all contentions on merits open for future consideration.

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