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    <title>Challenging Case Merits Early is Essential for MODVAT Credit Refund Eligibility; Separate Claims Not Permitted Later.</title>
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    <description>For refund of MODVAT Credit to be admissible, one needs to contest the merits of the case in the first round of litigation rather filing an another refund claim - AT</description>
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      <description>For refund of MODVAT Credit to be admissible, one needs to contest the merits of the case in the first round of litigation rather filing an another refund claim - AT</description>
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