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    <description>The Tribunal disposed of all Revenue&#039;s appeals by remanding them to the original authority based on the clarification by a Larger Bench regarding the relevant date for computing the one-year period for refund claims under Rule 5 of CENVAT Credit Rules. The Tribunal held that the end of the quarter in which FIRCs are received should be considered the relevant date for determining the time limit for refund claims.</description>
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