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    <description>The appeal was allowed by way of remand as the judge found that the first appellate authority had failed to properly consider the case and relevant laws. The judge set aside the original order rejecting the refund claim for incorrect availment of credit and remitted the matter back for fresh consideration, emphasizing the importance of following the law and granting the appellant a fair hearing.</description>
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      <description>The appeal was allowed by way of remand as the judge found that the first appellate authority had failed to properly consider the case and relevant laws. The judge set aside the original order rejecting the refund claim for incorrect availment of credit and remitted the matter back for fresh consideration, emphasizing the importance of following the law and granting the appellant a fair hearing.</description>
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