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    <title>2026 (1) TMI 202 - KARNATAKA HIGH COURT</title>
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    <description>The dominant issue was whether the tax authority could be directed to process a pending refund claim, including statutory interest. The HC held that where the refund application remained undecided, the proper course was to mandate consideration and decision in accordance with law, guided by prior HC precedents on refund and interest. The HC accordingly directed the competent authority to consider, process, and pass a reasoned order on the refund application, including the claim for applicable interest, within four months; the writ petition was disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=784446</link>
      <description>The dominant issue was whether the tax authority could be directed to process a pending refund claim, including statutory interest. The HC held that where the refund application remained undecided, the proper course was to mandate consideration and decision in accordance with law, guided by prior HC precedents on refund and interest. The HC accordingly directed the competent authority to consider, process, and pass a reasoned order on the refund application, including the claim for applicable interest, within four months; the writ petition was disposed of.</description>
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