Receipt of refund terminates a pending writ seeking refund; petition disposed as satisfied without merits adjudication.

Petition for refund was treated as satisfied where the petitioner has received the claimed refund; the court recorded receipt and disposed the writ petition as satisfied without adjudicating the substantive merits of the refund claim. The operative effect is termination of the pending writ proceeding by satisfaction of the claimed relief, with no determination on entitlement or merits recorded.

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Issues: Whether the writ petition seeking refund relief is rendered satisfied by receipt of the refund by the petitioner.

Analysis: The Court records that learned counsel for the petitioner has informed that the refund amount claimed in the petition has been received by the petitioner. No further adjudication on the merits of the refund claim is recorded.

Conclusion: The writ petition is disposed of as satisfied because the petitioner has received the refund.

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