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    <title>2022 (2) TMI 1070 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to dismiss the revenue&#039;s appeal against the refund granted to the assessee. The Court emphasized that the objections raised were technical and did not warrant a reversal of the Tribunal&#039;s decision. It clarified that the present appeal did not involve the merits of the earlier Tribunal order and found no error in the Tribunal&#039;s decision-making process.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to dismiss the revenue&#039;s appeal against the refund granted to the assessee. The Court emphasized that the objections raised were technical and did not warrant a reversal of the Tribunal&#039;s decision. It clarified that the present appeal did not involve the merits of the earlier Tribunal order and found no error in the Tribunal&#039;s decision-making process.</description>
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