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2007 (1) TMI 174 - CESTAT, AHMEDABADAdjustment of confirmed demand against the sanctioned refund - demand which was adjusted is upheld by the Tribunal and the reference filed by the appellants before HC is pending - appellant has not produced any order by HC staying the operation of the decision of the Tribunal - Section 11 of the Act empowers the officer in this regard to deduct any amount payable to the assessee from any money owing to the person from whom such sum may be recovered – adjustment is justified
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