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    <title>Refund Adjustment Against Sub-Judice Demand Deemed Inappropriate; Awaiting Competent Authority&#039;s Decision.</title>
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    <description>Suo moto adjustment of sanctioned refund against the demand - the demand confirmed been already sub-judiced before the competent authority - The question of suo moto adjusting the sanctioned refund qua the said demand therefore does not arise.</description>
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