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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the adjudicating authority&#039;s orders. It found no merit in the Revenue&#039;s objections regarding compliance with the time limitation and correctness of credit distribution. The Tribunal emphasized that the adjudicating authority had followed established practices, exercised discretion judicially, and the Revenue failed to demonstrate any infirmity in the authority&#039;s order.</description>
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