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    <description>The Court held that the Tribunal lacked jurisdiction to decide on the matter as it pertained to a rebate and not duty, leading to the successful disposal of the Tax Appeal in favor of the appellant. The Court emphasized the importance of procedural compliance, ruling in favor of the appellant based on jurisdictional grounds and highlighting the Tribunal&#039;s lack of authority in such cases.</description>
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      <description>The Court held that the Tribunal lacked jurisdiction to decide on the matter as it pertained to a rebate and not duty, leading to the successful disposal of the Tax Appeal in favor of the appellant. The Court emphasized the importance of procedural compliance, ruling in favor of the appellant based on jurisdictional grounds and highlighting the Tribunal&#039;s lack of authority in such cases.</description>
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