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    <title>Merged Company Entitled to GSIL&#039;s Pre-Deposit Refund; Authorities Cannot Deny Due to Payment Origin.</title>
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    <description>Refund Claim – Pre-deposits made by holding company - the appellant was a subsidiary of GSIL and now both have become one company and on the ground that amount was paid by GSIL and not by the appellant, refund cannot be denied - AT</description>
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      <description>Refund Claim – Pre-deposits made by holding company - the appellant was a subsidiary of GSIL and now both have become one company and on the ground that amount was paid by GSIL and not by the appellant, refund cannot be denied - AT</description>
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