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    <title>2017 (3) TMI 1399 - BOMBAY HIGH COURT</title>
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    <description>The Court allowed the writ petition, relying on a previous Division Bench judgment in Patel Engineering, and granted the reliefs sought by the petitioners, including cancellation of show cause notices, refund of amounts, and a declaration regarding the Policy Interpretation Committee&#039;s decision. Despite the Revenue&#039;s challenge in the Supreme Court, the Court upheld the previous judgment&#039;s binding nature, ruling in favor of the petitioners without costs.</description>
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      <description>The Court allowed the writ petition, relying on a previous Division Bench judgment in Patel Engineering, and granted the reliefs sought by the petitioners, including cancellation of show cause notices, refund of amounts, and a declaration regarding the Policy Interpretation Committee&#039;s decision. Despite the Revenue&#039;s challenge in the Supreme Court, the Court upheld the previous judgment&#039;s binding nature, ruling in favor of the petitioners without costs.</description>
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