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    <title>Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.</title>
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    <description>Refund allowed in an assessee&#039;s appeal may be released despite a pending departmental appeal before the Tribunal where no hearing has been fixed. Withholding was considered unwarranted given the petitioner&#039;s status as a manufacturing company and its undertaking to deposit any liability ultimately arising if the departmental appeal succeeds. Release was made conditional on furnishing that undertaking and a certified copy of the order, with the Revenue directed to issue the refund within six weeks. The departmental appeal remained subject to adjudication by the Tribunal.</description>
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    <pubDate>Thu, 13 Aug 2026 11:09:50 +0530</pubDate>
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      <title>Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.</title>
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      <description>Refund allowed in an assessee&#039;s appeal may be released despite a pending departmental appeal before the Tribunal where no hearing has been fixed. Withholding was considered unwarranted given the petitioner&#039;s status as a manufacturing company and its undertaking to deposit any liability ultimately arising if the departmental appeal succeeds. Release was made conditional on furnishing that undertaking and a certified copy of the order, with the Revenue directed to issue the refund within six weeks. The departmental appeal remained subject to adjudication by the Tribunal.</description>
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      <pubDate>Thu, 13 Aug 2026 11:09:50 +0530</pubDate>
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