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    <description>The Tribunal allowed the appeal, directing the lower authorities to pay interest to the appellant after 3 months from the date of filing the refund claims until the actual refund was paid. The decision was based on legal precedents and the law established by the Apex Court, emphasizing the authorities&#039; obligation to adhere to Supreme Court interpretations to prevent unnecessary litigation and harassment of taxpayers.</description>
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      <description>The Tribunal allowed the appeal, directing the lower authorities to pay interest to the appellant after 3 months from the date of filing the refund claims until the actual refund was paid. The decision was based on legal precedents and the law established by the Apex Court, emphasizing the authorities&#039; obligation to adhere to Supreme Court interpretations to prevent unnecessary litigation and harassment of taxpayers.</description>
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