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    <title>2009 (1) TMI 652 - CESTAT, NEW DELHI</title>
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    <description>The appeal was allowed, and the appellant was granted the refund of the balance security amount. The Commissioner (Appeals) set aside the initial order due to lack of details on arrears and remanded the matter for a speaking order. The Tribunal clarified that the deducted amount cannot be considered arrears and directed the Asstt. Commissioner to decide the matter within three months.</description>
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      <link>https://www.taxtmi.com/caselaws?id=125801</link>
      <description>The appeal was allowed, and the appellant was granted the refund of the balance security amount. The Commissioner (Appeals) set aside the initial order due to lack of details on arrears and remanded the matter for a speaking order. The Tribunal clarified that the deducted amount cannot be considered arrears and directed the Asstt. Commissioner to decide the matter within three months.</description>
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