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    <title>2016 (11) TMI 1291 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order, as the appellant did not contravene Section 73A of the Finance Act, 1994. The contractual obligation to reimburse tax paid was not deemed as tax collected, and the appellant&#039;s actions were lawful. The Tribunal emphasized tax collection must comply with the law.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order, as the appellant did not contravene Section 73A of the Finance Act, 1994. The contractual obligation to reimburse tax paid was not deemed as tax collected, and the appellant&#039;s actions were lawful. The Tribunal emphasized tax collection must comply with the law.</description>
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