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    <description>The appeals filed by M/s Sunil Enterprises against Orders in Original for refund of unutilized Input Tax Credit were rejected by the Additional Commissioner (Appeals). The decision was based on the legal provisions of the CGST Rules 2017, dismissing the appellant&#039;s arguments on the method of calculating refunds, Circular on Compensation Cess, and eligibility for refunds under the Principle of Natural Justice.</description>
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