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Court Denies Refund Due to 'Zero Demand Orders'; Criticized for Delaying Dealer Refunds and Increasing Litigation Complexity.

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....Rejection of Refund to the Petitioner on the basis of ‘zero demand orders’ - There is no purpose served in passing such ‘zero demand’ orders as they end up only multiplying litigation needlessly and delaying the grant of refunds to which the dealers are legitimately entitled.....