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    <description>The Appellate Tribunal considered the appellant&#039;s appeal against the rejection of refund claims for taxable services. The Tribunal found that the appellant&#039;s submission of a single paper book complied with procedural rules, allowing the appeals to be collectively addressed. The rejection based on lack of registration was deemed unjustified, and the time limitation for filing refund claims was directed to be computed from the date of receipt of FICR, resulting in a partial allowance of the appeal.</description>
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      <description>The Appellate Tribunal considered the appellant&#039;s appeal against the rejection of refund claims for taxable services. The Tribunal found that the appellant&#039;s submission of a single paper book complied with procedural rules, allowing the appeals to be collectively addressed. The rejection based on lack of registration was deemed unjustified, and the time limitation for filing refund claims was directed to be computed from the date of receipt of FICR, resulting in a partial allowance of the appeal.</description>
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