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<h1>Definition of case narrows pending proceedings for settlement, excluding late appeals, unadmitted appeals and referred matters.</h1> Section 11 limits a case to pending proceedings for levy, assessment and collection of IGST before an IGST officer or the First Appellate Authority when a settlement application is filed; it treats orders with unexpired appeal periods as pending but excludes appeals filed after the statutory period that remain unadmitted and proceedings remitted for fresh adjudication. The section also defines Bench, Designated Officer, Member and Settlement Commission for purposes of the settlement framework.
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