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    <title>2010 (9) TMI 555 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, ruling that the original refund claim was filed within the prescribed time limit, even though it was initially submitted to the wrong authority. Consequently, the appeal was dismissed, with no legal question found to arise from the Tribunal&#039;s order.</description>
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      <description>The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, ruling that the original refund claim was filed within the prescribed time limit, even though it was initially submitted to the wrong authority. Consequently, the appeal was dismissed, with no legal question found to arise from the Tribunal&#039;s order.</description>
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