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    <title>2021 (12) TMI 1040 - TELENGANA HIGH COURT</title>
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    <description>The Court set aside the rejection memos and directed the respondent to reconsider the refund applications within two months, granting the petitioner an opportunity to be heard. The judgment emphasizes the importance of following due process and providing a fair chance for applicants to present their case. All contentions were left open, and the writ petitions were allowed without costs. Any pending miscellaneous applications were to be closed.</description>
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      <description>The Court set aside the rejection memos and directed the respondent to reconsider the refund applications within two months, granting the petitioner an opportunity to be heard. The judgment emphasizes the importance of following due process and providing a fair chance for applicants to present their case. All contentions were left open, and the writ petitions were allowed without costs. Any pending miscellaneous applications were to be closed.</description>
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