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    <description>The Court directed the petitioner to follow the established procedure outlined by the respondents for resolving technical issues on the TRACES portal hindering the refund application for excess TDS. The petitioner agreed to comply within two days, and the respondents were instructed to decide on the refund request within four weeks. The Court emphasized adherence to the prescribed procedure for efficient resolution of the refund claim, highlighting the importance of timely compliance with the legal framework governing TDS refunds.</description>
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      <description>The Court directed the petitioner to follow the established procedure outlined by the respondents for resolving technical issues on the TRACES portal hindering the refund application for excess TDS. The petitioner agreed to comply within two days, and the respondents were instructed to decide on the refund request within four weeks. The Court emphasized adherence to the prescribed procedure for efficient resolution of the refund claim, highlighting the importance of timely compliance with the legal framework governing TDS refunds.</description>
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