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    <title>2006 (12) TMI 429 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal seeking a refund of Rs. 1,30,807, which had been adjusted against a different pending demand. The Tribunal held that the adjustment was not legally sustainable as the appellant had deposited the amount as a pre-deposit against a separate order. The Tribunal set aside the lower authorities&#039; decision and granted the appeal with consequential relief, emphasizing that the adjustment of the refund against another case was unjustified.</description>
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    <pubDate>Wed, 27 Dec 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=122510</link>
      <description>The Tribunal allowed the appellant&#039;s appeal seeking a refund of Rs. 1,30,807, which had been adjusted against a different pending demand. The Tribunal held that the adjustment was not legally sustainable as the appellant had deposited the amount as a pre-deposit against a separate order. The Tribunal set aside the lower authorities&#039; decision and granted the appeal with consequential relief, emphasizing that the adjustment of the refund against another case was unjustified.</description>
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