Authority Cannot Revoke Partially Sanctioned Refund Order; Such Orders Are Void and Non-Existent.

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....Sanction of Refund claim allowed by one authority and denied by other - When an order has already been passed upholding the sanction of part of the refund claim, the same authority cannot pass another order setting aside the sanction of entire claim. Such order is ab initio void and non-est. - AT....