Justice P.B. Balaji refuses to follow Supreme Court’s 2017 verdict in M.C. Subramaniam’s case and instead follows the top court’s 2010 judgment in Afcons Infrastructure case. Madras High Court rules no court-fee refunds after out-of-court settlement post-trial, aligning with Afcons, not MC Subramaniam, and warns on State exchequer safeguards.