Refund processing and disputed retention directions issued pending Supreme Court appeals

The Delhi HC directed processing of the refund applications and release of the undisputed refund amount with interest. Amounts relating to statutory forms and interest were to be retained in an interest-bearing security pending the final outcome of the appeals before the Supreme Court. The directions preserved the disputed portion while ensuring immediate payment of the admitted amount, with interest, to the applicants.

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Outcome: The writ petitions were disposed of with directions to process the refund applications, release the undisputed amount with interest, and keep the amounts relatable to statutory forms and interest in an interest-bearing security until the final outcome of the appeals before the Supreme Court.

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