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    <title>2016 (6) TMI 75 - CESTAT NEW DELHI</title>
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    <description>Refund of amounts already deposited could not be withheld merely because Revenue filed an appeal; the circular relied on required a stay order for withholding refund or rebate. Where the challenged orders had already dropped the service tax demands, the subsequent stay applications to refund served no surviving purpose and were therefore misconceived and infructuous. The stay applications were dismissed.</description>
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      <description>Refund of amounts already deposited could not be withheld merely because Revenue filed an appeal; the circular relied on required a stay order for withholding refund or rebate. Where the challenged orders had already dropped the service tax demands, the subsequent stay applications to refund served no surviving purpose and were therefore misconceived and infructuous. The stay applications were dismissed.</description>
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