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    <title>2023 (1) TMI 742 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the Department to grant the appellant a refund of Rs. 39,09,130 with interest. The decision emphasized the proper filing of returns, advised against including disputed amounts in tax adjustments, and supported the appellant&#039;s refund claim. The judgment clarified registration discrepancies and upheld the appellant&#039;s entitlement to the refund amount.</description>
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      <link>https://www.taxtmi.com/caselaws?id=432995</link>
      <description>The Tribunal allowed the appeal, directing the Department to grant the appellant a refund of Rs. 39,09,130 with interest. The decision emphasized the proper filing of returns, advised against including disputed amounts in tax adjustments, and supported the appellant&#039;s refund claim. The judgment clarified registration discrepancies and upheld the appellant&#039;s entitlement to the refund amount.</description>
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