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    <title>2021 (5) TMI 260 - MADRAS HIGH COURT</title>
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    <description>The court granted the writ petitions seeking mandamus for refund applications based on an appellate order allowing redemption of seized assets on payment of fine and penalty. The respondents&#039; defense of pending revision applications was countered by the court, emphasizing the implicit need for interim protection during appeal or revision processes. The court directed the Principal Commissioner to expedite the disposal of the revision applications within twelve weeks, ensuring a three-month timeframe for resolution. The outcome concluded with the disposal of the writ petitions, mandating swift handling of the revision applications without awarding costs.</description>
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      <title>2021 (5) TMI 260 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=407381</link>
      <description>The court granted the writ petitions seeking mandamus for refund applications based on an appellate order allowing redemption of seized assets on payment of fine and penalty. The respondents&#039; defense of pending revision applications was countered by the court, emphasizing the implicit need for interim protection during appeal or revision processes. The court directed the Principal Commissioner to expedite the disposal of the revision applications within twelve weeks, ensuring a three-month timeframe for resolution. The outcome concluded with the disposal of the writ petitions, mandating swift handling of the revision applications without awarding costs.</description>
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