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    <title>Refund along with statutory interest allowed when wrongly adjusted against cancelled outstanding liability</title>
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    <description>A taxpayer whose electronic cash ledger refund was wrongly appropriated against an outstanding demand that was later cancelled is entitled to repayment of the appropriated amount with statutory interest; the wrongful adjustment arose from a procedural failure to upload the cancellation order, and the authority was directed to refund the amount with interest within a fixed period.</description>
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      <description>A taxpayer whose electronic cash ledger refund was wrongly appropriated against an outstanding demand that was later cancelled is entitled to repayment of the appropriated amount with statutory interest; the wrongful adjustment arose from a procedural failure to upload the cancellation order, and the authority was directed to refund the amount with interest within a fixed period.</description>
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