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    <description>The HC issued a notice to the respondent and stayed the order upholding the revenue demand, allowing the Adjudicating Authority to independently assess the refund claim. The petitioner is permitted to file a new refund application, with the HC reserving judgment on the interest claim during the interim period.</description>
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      <description>The HC issued a notice to the respondent and stayed the order upholding the revenue demand, allowing the Adjudicating Authority to independently assess the refund claim. The petitioner is permitted to file a new refund application, with the HC reserving judgment on the interest claim during the interim period.</description>
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