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    <title>2021 (7) TMI 297 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the rejection of the refund claim, emphasizing the importance of considering all evidence provided by the appellant. The decision highlighted that the rejection solely based on the insufficiency of the Chartered Accountant certificate was unjustified. The Tribunal directed the original authority to grant the refund promptly, noting the appellant&#039;s consistent stance of non-liability for the tax, supported by legal precedents and additional evidence presented.</description>
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      <description>The Tribunal set aside the rejection of the refund claim, emphasizing the importance of considering all evidence provided by the appellant. The decision highlighted that the rejection solely based on the insufficiency of the Chartered Accountant certificate was unjustified. The Tribunal directed the original authority to grant the refund promptly, noting the appellant&#039;s consistent stance of non-liability for the tax, supported by legal precedents and additional evidence presented.</description>
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