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    <description>The Court set aside the order directing a deposit in the Government account and penalty imposition due to significant delay and lack of clarity in communication regarding the refund. The Court emphasized that recovery cannot be made after an unreasonably long period without fault on the petitioner&#039;s part. The main issue of the Department&#039;s stand validity remains open for future consideration.</description>
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      <description>The Court set aside the order directing a deposit in the Government account and penalty imposition due to significant delay and lack of clarity in communication regarding the refund. The Court emphasized that recovery cannot be made after an unreasonably long period without fault on the petitioner&#039;s part. The main issue of the Department&#039;s stand validity remains open for future consideration.</description>
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