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    <description>The applications for restoration of appeals and rectification of mistake were dismissed as the case did not solely involve classification or refund issues but required the presence of significant legal and/or recurring issues. The Tribunal found that the case did not present substantial legal or recurring issues related to the refund, leading to the dismissal of the applications. The judgment underscores the necessity of a thorough evaluation of legal and recurring issues in cases concerning classification and refund matters to determine the appropriate course of action.</description>
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