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CESTAT ruled on a complex tax refund dispute, directing the Commissioner to refund Rs. 256.45 crores in cash within four weeks with applicable interest. The Tribunal invalidated a subsequent show-cause notice challenging the original order as legally null. Regarding another disputed amount of Rs. 122.05 crores, the Tribunal mandated a detailed document scrutiny by the department within three months to determine refund eligibility, requiring a compliance report by 10.06.2025. The decision emphasized adherence to the Tribunal's original order and proper legal procedures in tax credit and refund matters.
CESTAT ruled on a complex tax refund dispute, directing the Commissioner to refund Rs. 256.45 crores in cash within four weeks with applicable interest. The Tribunal invalidated a subsequent show-cause notice challenging the original order as legally null. Regarding another disputed amount of Rs. 122.05 crores, the Tribunal mandated a detailed document scrutiny by the department within three months to determine refund eligibility, requiring a compliance report by 10.06.2025. The decision emphasized adherence to the Tribunal's original order and proper legal procedures in tax credit and refund matters.
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