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    <title>2013 (11) TMI 29 - GUJARAT HIGH COURT</title>
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    <description>The court held in favor of the petitioner, finding that the orders by the Commissioner (Appeals) and the adjudicating authority were inconsistent with the amended statutory provisions. Consequently, the court overturned these orders, remanding the refund claims back to the adjudicating authority for reconsideration in line with the revised laws. The petition was granted, and no costs were awarded.</description>
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      <title>2013 (11) TMI 29 - GUJARAT HIGH COURT</title>
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      <description>The court held in favor of the petitioner, finding that the orders by the Commissioner (Appeals) and the adjudicating authority were inconsistent with the amended statutory provisions. Consequently, the court overturned these orders, remanding the refund claims back to the adjudicating authority for reconsideration in line with the revised laws. The petition was granted, and no costs were awarded.</description>
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