Refund claim disposal: require sanction within statutory period and bar withholding due to appeal absent a stay. Refund claims must be disposed of and sanctioned within three months of receipt to avoid interest liability; responsibility for delays must be fixed. Refunds or rebates must not be withheld merely because an appeal has been filed, except where a formal stay has been obtained, and Commissioners must urgently seek stays in cases involving serious infirmities and large refunds. Refunds must not be withheld to augment revenue or meet targets, and officers are directed to follow these instructions strictly.