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    <description>The appeal was disposed of by remand, requiring reconsideration of the refund claim in light of a Board clarification and relevant legal provisions. The decision emphasized aligning interpretations with updated guidelines and ensuring adherence to statutory rules for refund claims related to unspent Cenvat credit balances accumulated due to exports under specific schemes.</description>
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      <description>The appeal was disposed of by remand, requiring reconsideration of the refund claim in light of a Board clarification and relevant legal provisions. The decision emphasized aligning interpretations with updated guidelines and ensuring adherence to statutory rules for refund claims related to unspent Cenvat credit balances accumulated due to exports under specific schemes.</description>
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