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    <title>2015 (2) TMI 792 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s directive to process the refund claim and sanction the eligible amount. The Tribunal found the Commissioner had the authority to set aside the adjudication order and direct the refund processing. The documentation requirements, unjust enrichment concerns, and the need for timely resolution of refund claims were addressed, emphasizing the importance of prompt decision-making and payment of interest on refund claims.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s directive to process the refund claim and sanction the eligible amount. The Tribunal found the Commissioner had the authority to set aside the adjudication order and direct the refund processing. The documentation requirements, unjust enrichment concerns, and the need for timely resolution of refund claims were addressed, emphasizing the importance of prompt decision-making and payment of interest on refund claims.</description>
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