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    <title>2018 (7) TMI 2200 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed three appeals regarding refund claims rejected as time-barred by more than 6 years. Citing High Court judgments, including Vernerpur Tea Estate &amp;amp; Ors., the Tribunal set aside the rejection, condoning the delay and awarding costs to the appellants. Emphasizing adherence to judicial precedents, the Tribunal granted the refund claims, overturning the Commissioner (Appeals)&#039; decision and highlighting the significance of following High Court rulings in similar cases.</description>
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      <description>The Tribunal allowed three appeals regarding refund claims rejected as time-barred by more than 6 years. Citing High Court judgments, including Vernerpur Tea Estate &amp;amp; Ors., the Tribunal set aside the rejection, condoning the delay and awarding costs to the appellants. Emphasizing adherence to judicial precedents, the Tribunal granted the refund claims, overturning the Commissioner (Appeals)&#039; decision and highlighting the significance of following High Court rulings in similar cases.</description>
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