As per case facts, the Petitioner, Ircon International Ltd., filed multiple Writ Petitions seeking refunds for various tax periods due to disputes over tax rates on works contracts, disallowance of ... labour expenses, and unadjusted input tax credit. The Petitioner asserted due disclosure and payment, but the Respondent tax authorities raised objections, conducted reassessments, and initiated recovery actions. The Respondent contended that the Petitioner's claims were false, proper procedures for refund were not followed, and there were discrepancies in filings. The question arose whether the Petitioner was entitled to the claimed refunds in light of the Respondent's objections and the Petitioner's failure to adequately refute the counter-affidavits. Finally, the Court found that the Writ Petitions had no merit, as the Petitioner did not deny the averments made in the detailed counter-affidavits by the Respondents, and consequently, dismissed all the applications.