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      <description>The Tribunal dismissed the appeal, citing the lack of evidence and failure to establish a strong case on merits by the appellant. The issues raised, including the denial of Input Credit, dismissal of Rectification Application, and evaluation of Request for Oral Modification, were decided against the appellant due to insufficient documentation and lack of supporting evidence. The Tribunal emphasized that no substantial question of law arose from the appellant&#039;s claims, leading to the dismissal of the appeal.</description>
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