https://www.scconline.com/blog/post/2024/03/14/arbitrary-withholding-refund-claims-periods-despite-precedents-contrary-principles-fairness-equity-allahabad-hc-grant-relief-samsung/
‘Arbitrary withholding of refund claims for specific periods, despite precedents, is contrary to principles of fairness and equity’: Allahabad HC grants relief to Samsung