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    <description>Departmental non-compliance with an earlier Tribunal order granting consequential refund was criticised, with the Tribunal stating that its direction had to be implemented promptly and that internal difficulties such as a missing file or unavailable records could not justify indefinite delay. The matter was required to be brought to the Collector&#039;s attention to secure compliance, and the Department was given a final opportunity to report full implementation by the next hearing. The Tribunal indicated that continued default could lead to a more serious view, including possible contempt proceedings.</description>
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