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    <title>2015 (10) TMI 1352 - CESTAT AHMEDABAD</title>
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    <description>Recovery of a refunded amount was unsustainable where the Tribunal&#039;s earlier order allowing the assessee&#039;s refund claim remained in force and had not been set aside. The recovery proceeding was based on the same dispute, but in the absence of any appellate reversal of the earlier order, there was no legal basis to disturb the Commissioner&#039;s decision dropping the recovery proceedings. The Revenue&#039;s challenge was therefore rejected.</description>
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      <title>2015 (10) TMI 1352 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=266077</link>
      <description>Recovery of a refunded amount was unsustainable where the Tribunal&#039;s earlier order allowing the assessee&#039;s refund claim remained in force and had not been set aside. The recovery proceeding was based on the same dispute, but in the absence of any appellate reversal of the earlier order, there was no legal basis to disturb the Commissioner&#039;s decision dropping the recovery proceedings. The Revenue&#039;s challenge was therefore rejected.</description>
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