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    <title>2020 (3) TMI 747 - CESTAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeals by setting aside the rejection of refund claims based on incorrect recipient address in FIRC and the time-barred nature of the claims. The rejection due to non-submission of FIRCs was remanded for reconsideration, and the rejection for payment realization through Forex cheques was also remanded for further verification. The Tribunal directed the refund sanctioning authority to dispose of the matters within three months from the submission of necessary documents by the appellants.</description>
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      <description>The Tribunal partially allowed the appeals by setting aside the rejection of refund claims based on incorrect recipient address in FIRC and the time-barred nature of the claims. The rejection due to non-submission of FIRCs was remanded for reconsideration, and the rejection for payment realization through Forex cheques was also remanded for further verification. The Tribunal directed the refund sanctioning authority to dispose of the matters within three months from the submission of necessary documents by the appellants.</description>
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