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    <description>The court ruled in favor of the petitioner, directing the respondent to refund the balance amount after adjusting the tax dues with interest, subject to the petitioner filing an undertaking to indemnify the Department against any claims by Shri Vinod Sen. The petition was allowed, and the rule was made absolute, with no order as to costs.</description>
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      <description>The court ruled in favor of the petitioner, directing the respondent to refund the balance amount after adjusting the tax dues with interest, subject to the petitioner filing an undertaking to indemnify the Department against any claims by Shri Vinod Sen. The petition was allowed, and the rule was made absolute, with no order as to costs.</description>
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