Refund applications for excess input tax credit must be considered on merits within eight weeks, without deciding entitlement to refund.

Refund applications concerning excess input tax credit were directed to be considered by the first respondent, and orders were to be passed on merits and in accordance with law within eight weeks. The court did not decide the petitioner's substantive entitlement to refund, and no final adjudication was made on that claim.

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Issues: Whether the refund applications relating to excess input tax credit were required to be considered by the first respondent.

Outcome: The writ petitions were disposed of with a direction to the first respondent to consider the refund applications and pass orders on merits and in accordance with law within eight weeks. No final adjudication was made on the petitioner's entitlement to refund.

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