Court Orders Timely Decision on Petitioner's Claim, Refund Due Within 30 Days

The court directed respondent No.3 to decide on the petitioner's representations and reminders within one month, passing a speaking order after affording an opportunity of hearing. If entitled, the refund should be released within the following month in accordance with the law.

---

---

Issues:
- Petitioner's prayer for issuance of a writ of mandamus directing the respondents to release its refund along with interest.

Analysis:
1. The petitioner, engaged in the export of garments, filed returns for specific months and moved applications for a refund. Respondent No.3 accepted the claim for re-credit for the mentioned months but rejected the refund claim for other months. Despite subsequent representations and reminders, no action was taken by the respondents.

2. The counsel for the petitioner argued that despite repeated representations and reminders, the respondents failed to take any action on the refund claim. The court, after hearing the petitioner's counsel, disposed of the petition by directing respondent No.3 to decide on the representation and reminders within one month. The respondent was instructed to pass a speaking order after affording an opportunity of hearing to the petitioner. If the petitioner is entitled to the refund, it should be released within the next month in accordance with the law.

---