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    <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the first appellate order directing the refund of interest to the assessee. It emphasized the significance of adhering to appellate orders and judicial discipline in tax matters to prevent harassment to taxpayers and ensure the proper administration of tax laws.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the first appellate order directing the refund of interest to the assessee. It emphasized the significance of adhering to appellate orders and judicial discipline in tax matters to prevent harassment to taxpayers and ensure the proper administration of tax laws.</description>
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