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2012 (4) TMI 485

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....bsp; 1. Heard the learned counsel appearing for the petitioner and the learned counsels appearing for the respondent.   2. By consent of both the parties, the writ petition is taken up for final hearing and disposal.   3. The learned counsel appearing on behalf the petitioner has submitted that it would suffice if the respondent is directed to dispose of the refund claim applica....