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The HC disposed the petition and directed the Respondent to expeditiously adjudicate the Petitioner's IGST refund applications. The court held that refunds must be processed strictly in accordance with the statutory scheme and timelines; where the Department failed to issue a deficiency memo within the prescribed period, the Petitioner is entitled to interest for the resultant delay. Simultaneously, the court noted the Petitioner's own inordinate delay in responding to the deficiency memo and required the Respondent to account for that delay when quantifying interest. The HC ordered prompt final decision on the refund claims consistent with the Act and Rules.