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2013 (5) TMI 732 - ANDHRA PRADESH HIGH COURTRecovery during pendency of stay application - circular No. 967/01/2013-CX, dated 1 January 2013 - Held that:- There shall be interim stay of recovery of the amount involved, till the appellate authority disposes of the application for stay. Recovery proceedings thirty days after the filing of an appeal, if no stay is granted, cannot be applied to an assessee who has filed an application for stay, which has remained pending for reasons beyond the control of the assessee.
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