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    <description>The writ petition was disposed of with a direction to the respondent to consider and decide the refund claim application on merits and in accordance with law within six weeks. The court expressly declined to express any opinion on the merits of the refund claim, leaving the substantive claim open for fresh consideration.</description>
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      <description>The writ petition was disposed of with a direction to the respondent to consider and decide the refund claim application on merits and in accordance with law within six weeks. The court expressly declined to express any opinion on the merits of the refund claim, leaving the substantive claim open for fresh consideration.</description>
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