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    <description>HC directed petitioner to submit manual application for ITC refund to fourth respondent within two weeks. Fourth respondent must review and issue orders within eight weeks based on merit and legal compliance. Writ Petition disposed of without costs, providing clear procedural pathway for resolving tax credit refund request.</description>
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      <description>HC directed petitioner to submit manual application for ITC refund to fourth respondent within two weeks. Fourth respondent must review and issue orders within eight weeks based on merit and legal compliance. Writ Petition disposed of without costs, providing clear procedural pathway for resolving tax credit refund request.</description>
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