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      <description>The dispute concerned whether the petitioner was entitled to refund with interest or was liable to pay interest under the tribunal order. The HC did not decide the merits itself and instead directed the concerned respondent to examine the issue, hear the petitioner if necessary, and determine whether refund with interest was payable or whether any amount with interest was recoverable from the petitioner. The decision was to be communicated within the stipulated time, and the rival contentions were left open.</description>
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