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    <title>2011 (4) TMI 421 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal upheld the rejection of a stationery exporter&#039;s refund claim of Rs.69,024/- for the quarter January 2007 to March 2007, citing violation of conditions under Notification No.5/2006-CE(NT). The Commissioner&#039;s decision to dismiss the appeal was supported by the finding that filing two applications for the same quarter breached the specified conditions. The Tribunal agreed that the appellants&#039; arguments lacked merit, leading to the justified rejection of the refund claim.</description>
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      <link>https://www.taxtmi.com/caselaws?id=205756</link>
      <description>The Tribunal upheld the rejection of a stationery exporter&#039;s refund claim of Rs.69,024/- for the quarter January 2007 to March 2007, citing violation of conditions under Notification No.5/2006-CE(NT). The Commissioner&#039;s decision to dismiss the appeal was supported by the finding that filing two applications for the same quarter breached the specified conditions. The Tribunal agreed that the appellants&#039; arguments lacked merit, leading to the justified rejection of the refund claim.</description>
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