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    <title>2014 (1) TMI 1831 - CESTAT BANGALORE</title>
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    <description>Refund sanctioned as a consequence of an earlier appellate order was upheld because the Tribunal had already found that the Revenue had no sustainable case in the connected proceedings. The same reasoning applied to the challenge against the refund sanction, leaving no independent merit in the later appeal. As a result, the Revenue&#039;s appeal was rejected and the refund sanction remained undisturbed.</description>
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      <title>2014 (1) TMI 1831 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=199010</link>
      <description>Refund sanctioned as a consequence of an earlier appellate order was upheld because the Tribunal had already found that the Revenue had no sustainable case in the connected proceedings. The same reasoning applied to the challenge against the refund sanction, leaving no independent merit in the later appeal. As a result, the Revenue&#039;s appeal was rejected and the refund sanction remained undisturbed.</description>
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