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    <description>The court ruled in favor of the Petitioners, finding that the transfer from Petitioner No.2 to Petitioner No.1 constituted a formal transfer exempt from the 30% differential premium demanded by the Respondents. The court allowed the Petitioners to withdraw the deposited amount with accrued interest and disposed of the petition, noting that other issues were resolved in accordance with the Minutes of Order dated 24.4.2019.</description>
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