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    <title>2021 (7) TMI 633 - CESTAT BANGALORE</title>
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    <description>The Tribunal overturned the rejection of the refund claim, ruling in favor of the appellant. The appellant provided evidence of tax payment to KINFRA, meeting the requirements under Section 104 of the Finance Act, 2017. The Tribunal found the appellant timely filed the claim and submitted necessary documentation during the appeal, leading to the reversal of the initial decision. The refund claim was allowed, and the impugned order was set aside.</description>
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      <title>2021 (7) TMI 633 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=409791</link>
      <description>The Tribunal overturned the rejection of the refund claim, ruling in favor of the appellant. The appellant provided evidence of tax payment to KINFRA, meeting the requirements under Section 104 of the Finance Act, 2017. The Tribunal found the appellant timely filed the claim and submitted necessary documentation during the appeal, leading to the reversal of the initial decision. The refund claim was allowed, and the impugned order was set aside.</description>
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