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    <title>1984 (4) TMI 300 - CEGAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the Department to grant the refund to the appellants based on the Exemption certificate. The judgment emphasized the significance of meticulous document examination by authorities to prevent unnecessary disputes and delays in providing rightful refunds.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167297</link>
      <description>The Tribunal allowed the appeal, directing the Department to grant the refund to the appellants based on the Exemption certificate. The judgment emphasized the significance of meticulous document examination by authorities to prevent unnecessary disputes and delays in providing rightful refunds.</description>
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