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    <title>2021 (11) TMI 784 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the authorities were obligated to implement its previous orders sanctioning the refund claim, which they failed to do. The Commissioner (Appeals) acted without authority in seeking recovery of the refund. The Tribunal directed the adjudicating authority to comply with its orders within 30 days. The importance of upholding the finality of Tribunal decisions and ensuring compliance with judicial rulings was emphasized.</description>
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      <description>The Tribunal held that the authorities were obligated to implement its previous orders sanctioning the refund claim, which they failed to do. The Commissioner (Appeals) acted without authority in seeking recovery of the refund. The Tribunal directed the adjudicating authority to comply with its orders within 30 days. The importance of upholding the finality of Tribunal decisions and ensuring compliance with judicial rulings was emphasized.</description>
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