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    <description>The Tribunal allowed the appeal, granting waiver of pre-deposit and ruling against the re-opening of a refund case that had been sanctioned and received, in alignment with legal precedents. The order passed by the Commissioner (Appeals) was deemed final as it was not challenged by the Revenue, leading to the decision to not re-open the refund issue.</description>
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      <description>The Tribunal allowed the appeal, granting waiver of pre-deposit and ruling against the re-opening of a refund case that had been sanctioned and received, in alignment with legal precedents. The order passed by the Commissioner (Appeals) was deemed final as it was not challenged by the Revenue, leading to the decision to not re-open the refund issue.</description>
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