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    <description>The appeal was rejected as the appellant failed to comply with the conditions of Notifications No. 40/2017 and 41/2017, leading to the denial of the refund claim for Input Tax Credit under the Inverted Duty Tax Structure for November 2017. The court upheld the rejection, emphasizing the necessity of strict adherence to statutory requirements for claiming refunds under the GST Act.</description>
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      <description>The appeal was rejected as the appellant failed to comply with the conditions of Notifications No. 40/2017 and 41/2017, leading to the denial of the refund claim for Input Tax Credit under the Inverted Duty Tax Structure for November 2017. The court upheld the rejection, emphasizing the necessity of strict adherence to statutory requirements for claiming refunds under the GST Act.</description>
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