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    <title>2021 (2) TMI 924 - ALLAHABAD HIGH COURT</title>
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    <description>The court quashed the Principal Commissioner&#039;s decision to withhold the refund and directed re-evaluation within 15 days with a reasoned order. The completion of pending investigations was ordered within four months. The competent authority was instructed to decide on the provisional refund and unblocking of the Electronic Credit Ledger based on the petitioner&#039;s application.</description>
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      <description>The court quashed the Principal Commissioner&#039;s decision to withhold the refund and directed re-evaluation within 15 days with a reasoned order. The completion of pending investigations was ordered within four months. The competent authority was instructed to decide on the provisional refund and unblocking of the Electronic Credit Ledger based on the petitioner&#039;s application.</description>
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