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    <description>Revenue&#039;s request to withdraw its appeal was accepted after it informed the Tribunal that the amount involved was below the internal threshold for reference to the Committee of Dispute. The Tribunal granted liberty to withdraw and dismissed the appeal as withdrawn, without examining the merits of the underlying refund dispute. The operative effect was that no substantive adjudication was made on the tax issue, and the matter was disposed of solely on withdrawal.</description>
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      <description>Revenue&#039;s request to withdraw its appeal was accepted after it informed the Tribunal that the amount involved was below the internal threshold for reference to the Committee of Dispute. The Tribunal granted liberty to withdraw and dismissed the appeal as withdrawn, without examining the merits of the underlying refund dispute. The operative effect was that no substantive adjudication was made on the tax issue, and the matter was disposed of solely on withdrawal.</description>
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