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    <title>2016 (9) TMI 1388 - CESTAT MUMBAI</title>
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    <description>The Tribunal directed the competent authority to implement its order granting the refund claim, criticizing the lower authorities for misinterpreting the previous decision and introducing new grounds to deny the refund. Emphasizing the importance of adherence to judicial decisions, the Tribunal set aside the impugned order, original order, and show cause notice, highlighting the necessity for timely and accurate implementation of legal directives. The Tribunal refrained from imposing costs on the lower authorities due to lack of information about the officers involved.</description>
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