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    <title>2023 (7) TMI 159 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the department&#039;s appeal, finding it unnecessary and without jurisdiction, as the Delhi HC had already ruled in favor of processing the refund with interest, and the SC dismissed the department&#039;s Special Leave Petition. The Tribunal determined that the department&#039;s appeal before the Commissioner (Appeals) was meritless, as compliance with the HC&#039;s order had already been fulfilled. The Cross Application filed by the opposing party was also disposed of, affirming the High Court&#039;s directive for the refund and interest payment.</description>
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      <title>2023 (7) TMI 159 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=439886</link>
      <description>The Tribunal dismissed the department&#039;s appeal, finding it unnecessary and without jurisdiction, as the Delhi HC had already ruled in favor of processing the refund with interest, and the SC dismissed the department&#039;s Special Leave Petition. The Tribunal determined that the department&#039;s appeal before the Commissioner (Appeals) was meritless, as compliance with the HC&#039;s order had already been fulfilled. The Cross Application filed by the opposing party was also disposed of, affirming the High Court&#039;s directive for the refund and interest payment.</description>
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