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    <description>The appeal was partly allowed. The Tribunal upheld the CIT&#039;s revisionary order concerning the exclusion of export incentives and the inclusion of job work receipts in total turnover. However, it set aside the CIT&#039;s order regarding the refund of excise duty, agreeing with the assessee&#039;s contention that it was related to goods manufactured and exported, thus not covered by the Sterling Foods decision.</description>
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