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    <title>1983 (8) TMI 259 - CEGAT NEW DELHI</title>
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    <description>An unconditional revisional order granting consequential relief could not be reopened by subordinate authorities to re-examine refund claims or curtail them by applying Rule 11. The revisional authority had already dealt with the matter, and the lower authorities were bound only to implement that order. They therefore lacked jurisdiction to invoke limitation afresh against claims already covered by the revision. The remaining refund amounts had to be paid in accordance with the revisional order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=166194</link>
      <description>An unconditional revisional order granting consequential relief could not be reopened by subordinate authorities to re-examine refund claims or curtail them by applying Rule 11. The revisional authority had already dealt with the matter, and the lower authorities were bound only to implement that order. They therefore lacked jurisdiction to invoke limitation afresh against claims already covered by the revision. The remaining refund amounts had to be paid in accordance with the revisional order.</description>
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