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    <description>The court dismissed the main appeal as withdrawn due to the claimed refund amount falling below the monetary limit for maintainability. No orders were passed on the applications seeking condonation of delay. The decision emphasizes the significance of complying with procedural requirements and monetary limits in legal matters, even when substantial questions of law are raised.</description>
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      <description>The court dismissed the main appeal as withdrawn due to the claimed refund amount falling below the monetary limit for maintainability. No orders were passed on the applications seeking condonation of delay. The decision emphasizes the significance of complying with procedural requirements and monetary limits in legal matters, even when substantial questions of law are raised.</description>
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