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Court Orders Refund of Excess Tax Demand; Only 20% Pre-Deposit Required During Appeal Process.
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....Stay of demand - pre-deposit of only 20% of the disputed demand - adjustments of refunds against demand - respondent is entitled to seek pre-deposit of only 20% of the disputed demand during the pendency of the appeal - the respondent no.1 is directed to refund the amount adjusted in excess of 20% of the disputed demand, within four weeks. - HC....