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    <description>The court acknowledged a prima facie case in favor of the petitioner regarding the entitlement to exemption benefits under a new notification following a change in production line. The court ordered a stay on the operation of the Demand Notice for recovery under the Budgetary Support Scheme until the next hearing date. The case is listed for further proceedings to determine the correct period for which exemption benefits should apply, taking into account the change in production line and the implementation of the Goods and Service Tax Act.</description>
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