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    <description>A writ petition concerning remittance of an income tax refund was considered against the backdrop of a pending insolvency resolution process. The central issue was whether the High Court should adjudicate the refund claim or direct the petitioner to seek relief before the National Company Law Tribunal. The petition was withdrawn with liberty to approach the NCLT for appropriate relief, leaving the refund dispute to be pursued in insolvency proceedings.</description>
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