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    <description>HC addressed a tax credit refund dispute, finding procedural irregularities in the tax authority&#039;s handling of the petitioner&#039;s claim. The court directed the petitioner to pursue appellate remedies, emphasizing the need to resolve discrepancies in the refund claim through proper administrative channels. The petition was disposed of, with instructions for the appellate authority to examine the matter comprehensively.</description>
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      <description>HC addressed a tax credit refund dispute, finding procedural irregularities in the tax authority&#039;s handling of the petitioner&#039;s claim. The court directed the petitioner to pursue appellate remedies, emphasizing the need to resolve discrepancies in the refund claim through proper administrative channels. The petition was disposed of, with instructions for the appellate authority to examine the matter comprehensively.</description>
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