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    <description>The Tribunal accepted the appeals filed by M/s GMR Energy Vemagiri Power Generation Limited, setting aside the impugned orders and rejecting the appeals filed by Revenue. The judgment emphasized the eligibility of the appellant for filing refund claims, the inapplicability of limitation due to the nature of the service tax liability, and the satisfaction of the doctrine of unjust enrichment based on the evidence provided.</description>
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      <description>The Tribunal accepted the appeals filed by M/s GMR Energy Vemagiri Power Generation Limited, setting aside the impugned orders and rejecting the appeals filed by Revenue. The judgment emphasized the eligibility of the appellant for filing refund claims, the inapplicability of limitation due to the nature of the service tax liability, and the satisfaction of the doctrine of unjust enrichment based on the evidence provided.</description>
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