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    <description>The Respondent was found guilty of profiteering by not passing on the benefit of Input Tax Credit (ITC) to the customer under the CGST Act. The Respondent was directed to refund the profiteered amount of Rs. 4,78,085 along with 18% interest to the Applicant No. 1 within three months. Additionally, the Respondent was ordered to reduce the sale price and undergo a fresh investigation by the Director General of Anti-Profiteering to ensure compliance with anti-profiteering laws on all supplied products.</description>
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