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    <title>2014 (6) TMI 123 - CESTAT MUMBAI</title>
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    <description>The Tribunal found the Revenue&#039;s rejection of the refund application as premature baseless and criticized its failure to comply with the Tribunal&#039;s directions for almost a decade, displaying contempt and judicial indiscipline. The Tribunal set aside the lower appellate authority&#039;s decision, allowed the appeal, and directed the Revenue to provide consequential relief promptly in line with its previous order. The judgment emphasized the importance of promptly implementing judicial directives and upholding legal obligations.</description>
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      <description>The Tribunal found the Revenue&#039;s rejection of the refund application as premature baseless and criticized its failure to comply with the Tribunal&#039;s directions for almost a decade, displaying contempt and judicial indiscipline. The Tribunal set aside the lower appellate authority&#039;s decision, allowed the appeal, and directed the Revenue to provide consequential relief promptly in line with its previous order. The judgment emphasized the importance of promptly implementing judicial directives and upholding legal obligations.</description>
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