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    <description>The Tribunal&#039;s power to award interest on delayed refund of pre-deposit amounts was in dispute, with conflicting Tribunal and High Court authorities on the issue. Because that conflict prevented final disposal of the appeal and the miscellaneous application, the matter was not concluded on merits. The Tribunal requested constitution of a Larger Bench for authoritative determination of whether interest can be granted on delayed refund of pre-deposit amounts.</description>
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