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    <title>2018 (10) TMI 686 - MADRAS HIGH COURT</title>
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    <description>Where a similar dispute had already been addressed in earlier proceedings, the Court did not decide the underlying refund and interest entitlement on merits. It directed the respondents to consider the petitioner&#039;s representation for deletion of the restrictive condition in the eligibility certificate, and to pass a fresh order on merits and in accordance with law after affording personal hearing. The respondents were also required to keep in view the earlier Division Bench decision and the prior writ order. The writ petition was thus disposed of by way of administrative reconsideration, without a substantive adjudication of the tax claim.</description>
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      <title>2018 (10) TMI 686 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=368720</link>
      <description>Where a similar dispute had already been addressed in earlier proceedings, the Court did not decide the underlying refund and interest entitlement on merits. It directed the respondents to consider the petitioner&#039;s representation for deletion of the restrictive condition in the eligibility certificate, and to pass a fresh order on merits and in accordance with law after affording personal hearing. The respondents were also required to keep in view the earlier Division Bench decision and the prior writ order. The writ petition was thus disposed of by way of administrative reconsideration, without a substantive adjudication of the tax claim.</description>
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