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    <description>The High Court set aside the rejection of a refund claim as time-barred, finding that the impugned orders lacked proper application of mind and failed to consider the petitioner&#039;s success up to the Tribunal level. The Court held that the rejection was unsustainable, directing the respondent to effect the refund within eight weeks from the Court&#039;s order. No costs were awarded.</description>
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      <description>The High Court set aside the rejection of a refund claim as time-barred, finding that the impugned orders lacked proper application of mind and failed to consider the petitioner&#039;s success up to the Tribunal level. The Court held that the rejection was unsustainable, directing the respondent to effect the refund within eight weeks from the Court&#039;s order. No costs were awarded.</description>
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