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    <description>Refund claims for amounts paid were left open and linked to the outcome of the pending SLP in Sal Steels Limited. The Revenue objected to immediate refund and sought deferment until that challenge was resolved. The petitioners expressed no objection, and their right to claim refund based on the eventual outcome of the SLP was expressly reserved.</description>
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      <description>Refund claims for amounts paid were left open and linked to the outcome of the pending SLP in Sal Steels Limited. The Revenue objected to immediate refund and sought deferment until that challenge was resolved. The petitioners expressed no objection, and their right to claim refund based on the eventual outcome of the SLP was expressly reserved.</description>
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