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    <description>The High Court partially allowed the Tax Refund Claims (TRCs), limiting the interest payable by the State to the period from six months after the appellate order granting the refund to the date of the actual refund. It disallowed interest where revisional authorities had granted it, deeming their exercise of power as without jurisdiction due to amendments restricting revisional powers.</description>
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      <description>The High Court partially allowed the Tax Refund Claims (TRCs), limiting the interest payable by the State to the period from six months after the appellate order granting the refund to the date of the actual refund. It disallowed interest where revisional authorities had granted it, deeming their exercise of power as without jurisdiction due to amendments restricting revisional powers.</description>
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