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    <description>Recovery of the demand from the electronic credit ledger within 16 days of the adjudication order was treated as premature because it occurred before the statutory recovery period expired after the time available for appeal. The court directed refund of the amount collected in excess of what was needed for pre-deposit, permitted the assessee to file the appeal offline within the time granted, and indicated that the appellate authority should take a lenient view on limitation if the appeal is filed within that period.</description>
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