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    <description>The Tribunal ruled in favor of the Appellants, determining that they were entitled to interest on the refund amount due to the delay in processing the refund claim. The decision included the payment of interest from the date of receipt of refund applications until the actual refund date, with deductions for the time taken by the Appellants to provide the required certificates as directed by the Commissioner (Appeals).</description>
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      <description>The Tribunal ruled in favor of the Appellants, determining that they were entitled to interest on the refund amount due to the delay in processing the refund claim. The decision included the payment of interest from the date of receipt of refund applications until the actual refund date, with deductions for the time taken by the Appellants to provide the required certificates as directed by the Commissioner (Appeals).</description>
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