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    <title>1997 (12) TMI 373 - CEGAT, NEW DELHI</title>
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    <description>When a Tribunal&#039;s final order granting consequential refund relief remains unimplemented, it may direct compliance to give effect to its own order. Here, the pre-deposit made under section 35F had already become refundable as consequential relief, and the Tribunal relied on Rule 41 of the CEGAT (Procedure) Rules to issue directions necessary to secure compliance and the ends of justice. The Commissioner was directed to implement the earlier final order immediately and to report compliance within the time fixed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88494</link>
      <description>When a Tribunal&#039;s final order granting consequential refund relief remains unimplemented, it may direct compliance to give effect to its own order. Here, the pre-deposit made under section 35F had already become refundable as consequential relief, and the Tribunal relied on Rule 41 of the CEGAT (Procedure) Rules to issue directions necessary to secure compliance and the ends of justice. The Commissioner was directed to implement the earlier final order immediately and to report compliance within the time fixed.</description>
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