Refund Rejection Criticized for Breaching Judicial Discipline; Authorities Ignored Final Bench Order, Violating Judicial Hierarchy.

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....Refund claim - rejection on the ground of time limitation - judicial discipline - The authorities have erred in rejecting the refund especially when the order of this Bench has become final. This is a clear case of judicial indiscipline and contrary to the prevalent judicial hierarchical system, which cannot be sustained. - AT....