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    <description>The Tribunal overturned the rejection of a refund mandated by the High Court, emphasizing the unjustified delay in granting the refund and dismissing the grounds of unjust enrichment and time bar. It held that the refund, eligible under Section 11BB, should be granted with interest, setting aside previous orders and allowing the appeals with consequential relief.</description>
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      <description>The Tribunal overturned the rejection of a refund mandated by the High Court, emphasizing the unjustified delay in granting the refund and dismissing the grounds of unjust enrichment and time bar. It held that the refund, eligible under Section 11BB, should be granted with interest, setting aside previous orders and allowing the appeals with consequential relief.</description>
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