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    <description>The Tribunal dismissed the Revenue&#039;s appeal for a cash refund of accumulated cenvat credit for exported goods and upheld the Commissioner (Appeals) decision allowing the refund. The Tribunal also found the appeal not maintainable due to improper authorization by a single person instead of a Committee of Commissioners, ultimately disposing of the cross-objection and emphasizing the lack of merit in the Revenue&#039;s appeal.</description>
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