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    <title>Petitioners to Receive R&amp;D Cess Refund; No Legal Basis for Denial or Withholding by Respondents.</title>
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    <description>Refund of R and D Cess paid by the petitioners - The claim of refund of the petitioners cannot be denied for the reason that there is no legal provision to refund R &amp; D Cess paid by the petitioners. No amount can be withheld by the respondents without authority of law under the said pretext.</description>
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