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    <description>The Tribunal remanded the case to the original adjudicating authority to verify the certificates and declarations submitted by the appellants, allowing for procedural omissions to be rectified subsequently and refunds to be granted if requirements linking exported goods&#039; transportation with Lorry Receipts, shipping bills, and invoices were met. The authority was directed to reconsider the refund claim in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=207871</link>
      <description>The Tribunal remanded the case to the original adjudicating authority to verify the certificates and declarations submitted by the appellants, allowing for procedural omissions to be rectified subsequently and refunds to be granted if requirements linking exported goods&#039; transportation with Lorry Receipts, shipping bills, and invoices were met. The authority was directed to reconsider the refund claim in accordance with the law.</description>
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