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    <title>2023 (8) TMI 800 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal seeking a refund of Rs. 2.5 crores as premature due to the unresolved issue of the appropriation of the amount. The judgment highlighted the significance of adhering to directives and awaiting final decisions before pursuing refunds or appeals. Various issues were addressed, including the jurisdiction of the officer issuing the show cause notice, the violation of status quo, and the competence of the DRI officers. The appellant&#039;s actions, such as filing for a refund before the jurisdiction issue was resolved, were scrutinized, leading to the dismissal of the appeal.</description>
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      <title>2023 (8) TMI 800 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=441821</link>
      <description>The Tribunal dismissed the appeal seeking a refund of Rs. 2.5 crores as premature due to the unresolved issue of the appropriation of the amount. The judgment highlighted the significance of adhering to directives and awaiting final decisions before pursuing refunds or appeals. Various issues were addressed, including the jurisdiction of the officer issuing the show cause notice, the violation of status quo, and the competence of the DRI officers. The appellant&#039;s actions, such as filing for a refund before the jurisdiction issue was resolved, were scrutinized, leading to the dismissal of the appeal.</description>
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