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    <description>The Appellate Tribunal upheld the impugned order, ruling in favor of the respondent and rejecting the appeal filed by the Revenue. The judgment clarified the treatment of clearances to SEZ units as exports under the SEZ Act 2005 and highlighted the importance of compliance with procedural requirements for such transactions.</description>
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      <description>The Appellate Tribunal upheld the impugned order, ruling in favor of the respondent and rejecting the appeal filed by the Revenue. The judgment clarified the treatment of clearances to SEZ units as exports under the SEZ Act 2005 and highlighted the importance of compliance with procedural requirements for such transactions.</description>
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