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    <title>2013 (4) TMI 494 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, quashed the disallowance of refund claims, and declared the appellant entitled to the refunds as claimed. The judgment emphasized the importance of interpreting Central Government Notifications accurately to determine refund eligibility, ruling in favor of the appellant based on previous decisions&#039; consistent interpretation of similar cases. No costs were awarded in this decision.</description>
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      <description>The Tribunal allowed the appeals, quashed the disallowance of refund claims, and declared the appellant entitled to the refunds as claimed. The judgment emphasized the importance of interpreting Central Government Notifications accurately to determine refund eligibility, ruling in favor of the appellant based on previous decisions&#039; consistent interpretation of similar cases. No costs were awarded in this decision.</description>
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