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    <title>2016 (12) TMI 498 - BOMBAY HIGH COURT</title>
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    <description>The court directed the Competent Authority to process the pending refund application for the Assessment Year 2014-15 expeditiously and in accordance with the law, without expressing an opinion on the larger constitutional challenge raised by the petitioner. The court clarified that its order was specific to the petitioner&#039;s case and should not be considered a precedent for future cases. The Competent Authority was ordered to process the refund application within two weeks from the date of the order, emphasizing that the decision did not imply any judgment on the application&#039;s merits.</description>
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