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    <title>2002 (11) TMI 691 - CEGAT, NEW DELHI</title>
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    <description>Refund of a pre-deposit made under a Tribunal stay order cannot be refused as premature merely because the main appeal has been remanded for de novo adjudication. The claim is distinct from any routine refund arising out of the underlying dispute and must be examined under the governing precedent cited by the Tribunal. As the remand did not by itself defeat entitlement to consideration of the pre-deposit refund, the adjudicating authority was required to pass an appropriate order on that claim.</description>
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      <link>https://www.taxtmi.com/caselaws?id=108748</link>
      <description>Refund of a pre-deposit made under a Tribunal stay order cannot be refused as premature merely because the main appeal has been remanded for de novo adjudication. The claim is distinct from any routine refund arising out of the underlying dispute and must be examined under the governing precedent cited by the Tribunal. As the remand did not by itself defeat entitlement to consideration of the pre-deposit refund, the adjudicating authority was required to pass an appropriate order on that claim.</description>
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      <pubDate>Thu, 07 Nov 2002 00:00:00 +0530</pubDate>
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