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    <description>A writ petition challenging recovery of tax before expiry of the second appeal period was not finally adjudicated at that stage. The HC disposed of the matter with liberty to the petitioner to apply for refund of the amount re-credited to the E-Cash ledger, and directed the competent authority to decide the refund application in accordance with law within the stipulated time.</description>
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      <description>A writ petition challenging recovery of tax before expiry of the second appeal period was not finally adjudicated at that stage. The HC disposed of the matter with liberty to the petitioner to apply for refund of the amount re-credited to the E-Cash ledger, and directed the competent authority to decide the refund application in accordance with law within the stipulated time.</description>
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