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    <description>Pending appeal, recovery of the balance outstanding tax demand was stayed for 180 days or until disposal of the appeal, whichever occurred first, conditional on payment of 20% following verification of the claimed refund adjustment. No view was expressed on the merits of the underlying appeal. The interim protection applied only after fulfilment of the stipulated payment condition and did not determine the taxpayer&#039;s substantive tax liability.</description>
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