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    <title>Supreme Court and High Courts criticize lower authorities for ignoring binding decisions in tax and excise refund claims.</title>
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    <description>Denial of refund claim - Time and again the Hon&#039;ble Supreme Court as well as various High Courts and this Court have disapproved such conduct/act on the part of the lower authorities in ignoring the binding decisions/orders passed by the higher appellate authorities/courts. - HC</description>
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