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    <description>HC directed that the petitioner&#039;s refund claim must be disposed within a fixed timeline and cannot be kept pending indefinitely, particularly where part of the refund is undisputed. The court held that refund matters should be settled expeditiously to avoid payment of interest from public funds to assessees and to conserve judicial resources. The HC urged the revenue department to streamline refund procedures to prevent unnecessary interest outgo and avoid occupying court time with routine refund disputes.</description>
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