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    <title>2019 (12) TMI 472 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The Tribunal directed the Adjudicating Authority to refund the claimed amount to the respondent within three weeks. However, subsequent legal proceedings revealed a fresh order in favor of the Revenue. The Tribunal ultimately allowed the appeal in favor of the respondent- assessee, as the refund had already been sanctioned by the Department in compliance with the Tribunal&#039;s fresh order. The court disposed of the appeal as it had become infructuous due to the subsequent legal proceedings and the refund already being processed by the Department.</description>
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      <description>The Tribunal directed the Adjudicating Authority to refund the claimed amount to the respondent within three weeks. However, subsequent legal proceedings revealed a fresh order in favor of the Revenue. The Tribunal ultimately allowed the appeal in favor of the respondent- assessee, as the refund had already been sanctioned by the Department in compliance with the Tribunal&#039;s fresh order. The court disposed of the appeal as it had become infructuous due to the subsequent legal proceedings and the refund already being processed by the Department.</description>
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