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2013 (11) TMI 1208 - CESTAT AHMEDABADEligibility for Refund Claim – Waiver of Pre-deposit – Held that:- Both the Revenue and the assessee are in appeal before Hon'ble High Court of Gujarat on an issue that arose due to final order of this Bench in appellants case and the issue in the current appeal being consequence of such final order - the ends of justice will be met if the matter is taken up for disposal only after the judgment of their Lordships in Tax Appeals filed by both sides - Prima facie the appellant has made out a case for waiver of the amounts involved - the application for waiver of pre-deposit of the amounts allowed – stay granted.
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