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    <description>The Tribunal upheld the rejection of the refund claim, finding that the Commissioner(Appeals) correctly included the value of equipment in the total turnover calculation for export turnover. The Tribunal deemed the decision reasonable and legally sound, dismissing the appeal and affirming the rejection of the refund claim based on the interpretation of the relevant notification.</description>
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      <description>The Tribunal upheld the rejection of the refund claim, finding that the Commissioner(Appeals) correctly included the value of equipment in the total turnover calculation for export turnover. The Tribunal deemed the decision reasonable and legally sound, dismissing the appeal and affirming the rejection of the refund claim based on the interpretation of the relevant notification.</description>
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