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    <description>The Tribunal allowed the appeal, setting aside the order and ruling in favor of the appellant based on the doctrine of revenue neutrality. The extended period of limitation was deemed wrongly invoked as the appellant cooperated with the Department. However, the refund claim for the amount paid post-01.07.2017 was not granted, with the Tribunal advising the appellant to follow proper legal procedures for the refund claim.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order and ruling in favor of the appellant based on the doctrine of revenue neutrality. The extended period of limitation was deemed wrongly invoked as the appellant cooperated with the Department. However, the refund claim for the amount paid post-01.07.2017 was not granted, with the Tribunal advising the appellant to follow proper legal procedures for the refund claim.</description>
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