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    <description>The Appellate Tribunal CESTAT BANGALORE proceeded with appeals despite the respondent&#039;s absence and rejection of adjournment request. Appeals involving amounts under Rs. 5,00,000 were rejected based on precedents. The refund claim rejection was due to limitation and nexus issues, with a remand for fresh adjudication on the limitation aspect. The Tribunal set aside the order-in-appeal, emphasizing the need for reconsideration of the limitation issue and rejected remaining Revenue appeals.</description>
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