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Monies being realised from the Petitioner in the guise of TCS - Petitioner seeking refund of forcefully realised and interest at the rate of 18% per annum - the entire sums of money collected as TCS from the Petitioner along with interest thereon, be refunded by Respondents 3 to 5 (Revenue) to Respondents No. 1 and 2 (CCL) who should thereafter forthwith refund the same to the Petitioner in a time-bound manner. - HC