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    <description>The appeals were allowed, affirming the appellant&#039;s entitlement to a refund for CVD and SAD payments made for regularizing advance licenses post-GST regime implementation. The jurisdictional Assistant Commissioner was directed to grant refunds with interest within 45 days, overturning the previous rejection of refund claims by lower authorities due to lack of documentary evidence.</description>
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      <description>The appeals were allowed, affirming the appellant&#039;s entitlement to a refund for CVD and SAD payments made for regularizing advance licenses post-GST regime implementation. The jurisdictional Assistant Commissioner was directed to grant refunds with interest within 45 days, overturning the previous rejection of refund claims by lower authorities due to lack of documentary evidence.</description>
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