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    <description>The appeals were disposed of in favor of the appellant based on the High Court&#039;s ruling, setting aside the impugned order rejecting the refund claim. The appellant was deemed entitled to the refund as per the High Court&#039;s order dated 21.5.2013, which directed compliance with the interim direction issued by the Supreme Court. The Tribunal emphasized the significance of challenging the validity of relevant notifications and obtaining appropriate legal remedies to establish entitlement to refunds under the applicable laws.</description>
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