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    <description>The court granted relief to the petitioner in a tax refund case, acknowledging the over-assessment of income and excessive demand raised by the Assessing Officer. Despite delays and discrepancies in the refund process, the court noted the processing and release of the principal amount and due interest up to November 2019. The court declared the petitions as infructuous as the agreed refund amount was being processed, allowing parties to submit further applications for any future calculation discrepancies or clarifications.</description>
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