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    <title>2016 (11) TMI 272 - CESTAT HYDERABAD</title>
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    <description>The tribunal allowed Appeal No. E/23491/2014 on grounds of limitation and also allowed Appeal No. E/20717/2014 for the refund claim with consequential reliefs. The judgment emphasized strict adherence to exemption provisions and timely issuance of show-cause notices within the limitation period.</description>
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