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    <description>The Tribunal dismissed the appeal as the refund claim fell under the CGST Act, outside its jurisdiction, despite recognizing the appellant&#039;s argument for refund under the Central Excise Act. The decision was grounded in a comprehensive review of legal arguments and precedents, emphasizing the specific nature of the appellant&#039;s refund claim.</description>
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      <description>The Tribunal dismissed the appeal as the refund claim fell under the CGST Act, outside its jurisdiction, despite recognizing the appellant&#039;s argument for refund under the Central Excise Act. The decision was grounded in a comprehensive review of legal arguments and precedents, emphasizing the specific nature of the appellant&#039;s refund claim.</description>
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