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    <title>2017 (6) TMI 113 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the denial of the refund claim by the lower authority. Emphasizing the duty of the assessing authority to follow appellate decisions on refunds, the Tribunal held that the rejection based on voluntary tax payment was legally incorrect. The judgment underscored the importance of honoring judicial precedents and principles in refund claims, ensuring compliance and fairness in tax matters.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the denial of the refund claim by the lower authority. Emphasizing the duty of the assessing authority to follow appellate decisions on refunds, the Tribunal held that the rejection based on voluntary tax payment was legally incorrect. The judgment underscored the importance of honoring judicial precedents and principles in refund claims, ensuring compliance and fairness in tax matters.</description>
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