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    <description>The Tribunal allowed the appeal of the Revenue, setting aside the impugned order. It emphasized the application of the benefit of doubt principle in tax exemption cases, resolving in favor of the Revenue due to the lack of definitive evidence on the Fe content of the exported iron ore fines. The Tribunal stressed adherence to legal principles and precedents in interpreting tax exemption notifications and resolving disputes arising from conflicting test reports in customs matters.</description>
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