Lower Authority Cannot Alter Superior Tribunal's Judgment on Pre-Deposit Refunds; Must Adhere to Tribunal Rulings.
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....Refund or adjustment against pre-deposit - interest on pre-deposit - it is not open for the subordinate authority to interpret the judgment of the superior Tribunal and bestow unto himself the powers to adjust the pre-deposit amount by coming to the conclusion that the order setting aside the order in original must be given limited effect. - HC....
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