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    <title>2020 (1) TMI 840 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the discharge certificate issued under the Indirect Tax Dispute Resolution Scheme was binding on all authorities, including the Commissioner (Appeals). The Commissioner&#039;s rejection of the appeal based on the scheme&#039;s applicability date was overturned. The Tribunal directed the Original Adjudicating Authority to provide relief to the appellant in accordance with the discharge certificate, emphasizing the importance of adhering to the scheme&#039;s provisions and granting immunity from further proceedings under the Act.</description>
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      <description>The Tribunal held that the discharge certificate issued under the Indirect Tax Dispute Resolution Scheme was binding on all authorities, including the Commissioner (Appeals). The Commissioner&#039;s rejection of the appeal based on the scheme&#039;s applicability date was overturned. The Tribunal directed the Original Adjudicating Authority to provide relief to the appellant in accordance with the discharge certificate, emphasizing the importance of adhering to the scheme&#039;s provisions and granting immunity from further proceedings under the Act.</description>
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