Tribunal overturns Commissioner's order, grants relief to assessee based on previous case law.

The Tribunal allowed the appeal in favor of the assessee, overturning the Commissioner's order confirming demand for erroneously granted refund. The decision was based on a previous case, granting consequential relief to the assessee.

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The appeal was filed against the order of the Commissioner confirming demand for erroneously granted refund. The Tribunal decided in favor of the assessee based on a previous case, allowing the appeal with consequential relief.

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