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of HC allowed the petition, directing the Assessing Officer (AO) to process the taxpayer's refund request based on Sigma Freudenberg NOK Pvt. Ltd.'s verification. The court mandated the AO to consider the submitted information as correct, unless specifically proven otherwise, and complete the refund processing within eight weeks. The decision specifically relates to TDS credit for FY 2006-07, requiring the AO to grant refund after adjusting the TDS deducted, with up-to-date interest, given the absence of contradictory revenue records.
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