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    <title>Refund Claim Denial Challenged Due to Vague Show-Cause Notice Lacking Specifics and Proper Legal Authority.</title>
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    <description>Denial of refund claim - Unjust enrichment - the show-cause notice is vague as it does not contain the gist of accusation which the assessee was required to meet or answer. Further, it is bad in law as the same is not issued under the powers - AT</description>
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