Judgment :- 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 application, filed by the petitioner company, dated 7.12.2011, on merits and in accordance with law, within a specified period. 4. The learned counsel appearing on behalf of the respondent, has no objection for such an order being passed by this Court. 5. In view of the submissions made by the learned counsels appearing on either side, the respondent is directed to dispose of the of the refund claim application, filed by the petitioner company,dated 7.12.2011, on merits and in accordance with law, within a period of six weeks from the date of receipt of a copy of this order. The petitioner is directed to furnish a copy of the refund claim application filed by the petitioner company, dated 7.12.2011, to the respondent, along with a copy of this order. However, it is made clear that this Court, by this order, has not expressed any opinion on the merits of the matter. Accordingly, the writ petition is disposed of, with the above directions. No costs.