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    <description>The High Court directed respondent No.2 to decide on pending letters within two months and release the refund amount within one month if the petitioners were entitled to it, emphasizing compliance with the law.</description>
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      <description>The High Court directed respondent No.2 to decide on pending letters within two months and release the refund amount within one month if the petitioners were entitled to it, emphasizing compliance with the law.</description>
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