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    <title>2007 (1) TMI 174 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the adjustment of confirmed demand against a sanctioned refund, citing Section 11 of the Act allowing deductions from amounts due to the assessee. The appellant&#039;s argument against the adjustment was dismissed, as the Tribunal found the adjustment permissible based on a Division Bench decision and absence of a stay order from the High Court. The appeal was ultimately dismissed, affirming the impugned order.</description>
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    <pubDate>Thu, 18 Jan 2007 00:00:00 +0530</pubDate>
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      <title>2007 (1) TMI 174 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=32291</link>
      <description>The Tribunal upheld the adjustment of confirmed demand against a sanctioned refund, citing Section 11 of the Act allowing deductions from amounts due to the assessee. The appellant&#039;s argument against the adjustment was dismissed, as the Tribunal found the adjustment permissible based on a Division Bench decision and absence of a stay order from the High Court. The appeal was ultimately dismissed, affirming the impugned order.</description>
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