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    <title>2011 (4) TMI 1136 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant in a case concerning the adjustment of government dues from a refund claim. The Tribunal found that the adjustment made by the Assistant Commissioner was not legal and proper as there were no confirmed demands pending against the appellant. The Tribunal directed the release of the deducted amount and emphasized the necessity of proper procedures and confirmed demands in revenue adjustments.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant in a case concerning the adjustment of government dues from a refund claim. The Tribunal found that the adjustment made by the Assistant Commissioner was not legal and proper as there were no confirmed demands pending against the appellant. The Tribunal directed the release of the deducted amount and emphasized the necessity of proper procedures and confirmed demands in revenue adjustments.</description>
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