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    <description>Concurrent benefit of Notifications No. 29/2004 and 30/2004 was treated as available on a prima facie basis where separate records were maintained, because the Board&#039;s clarification stated there was no restriction on simultaneous availment in that situation. On that footing, the applicant was found entitled to interim protection, and waiver of duty demand and penalty, with stay of recovery granted pending final determination.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117282</link>
      <description>Concurrent benefit of Notifications No. 29/2004 and 30/2004 was treated as available on a prima facie basis where separate records were maintained, because the Board&#039;s clarification stated there was no restriction on simultaneous availment in that situation. On that footing, the applicant was found entitled to interim protection, and waiver of duty demand and penalty, with stay of recovery granted pending final determination.</description>
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