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    <title>2024 (8) TMI 508 - MADRAS HIGH COURT</title>
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    <description>Where recovery has been effected by garnishee order and a statutory appeal remains pending, immediate refund of the appropriated amount need not be directed because entitlement to refund cannot be finally determined until the appeal is decided; the recovered sum should abide by the appeal outcome. Once the garnishee order has been worked out by appropriation, continued restraint on the bank account is unwarranted, and the account should be allowed to operate. The writ was disposed of with directions for early disposal of the pending appeal, without ordering immediate refund, while protecting account operations.</description>
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    <pubDate>Mon, 01 Apr 2024 00:00:00 +0530</pubDate>
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      <title>2024 (8) TMI 508 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=756804</link>
      <description>Where recovery has been effected by garnishee order and a statutory appeal remains pending, immediate refund of the appropriated amount need not be directed because entitlement to refund cannot be finally determined until the appeal is decided; the recovered sum should abide by the appeal outcome. Once the garnishee order has been worked out by appropriation, continued restraint on the bank account is unwarranted, and the account should be allowed to operate. The writ was disposed of with directions for early disposal of the pending appeal, without ordering immediate refund, while protecting account operations.</description>
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