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HC ruled in favor of the petitioner regarding tax refund and appeal processing. The court ordered respondents to refund Rs. 6,05,030/- within four weeks, recognizing this as excess adjustment against the 2015-2016 assessment year demand. The HC determined that respondents improperly failed to consider prior adjustments when calculating the 20% outstanding demand requirement. Citing Sec. 250(6A), the court mandated expeditious processing of the pending appeal, directing the CIT(A) to resolve it preferably by May 31, 2025. The judgment emphasized that authorities cannot benefit from their own delay in processing stay applications and must adhere to statutory timelines for appeal resolution.