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    <description>The Tribunal set aside the Commissioner&#039;s rejection of refund claims under Notification No. 281/86, citing non-compliance with documentation requirements. It found the denial based on unfulfilled notification conditions unsustainable and required reconsideration of the evidence. The issue of unjust enrichment and Modvat credit reversal was highlighted, leading to the remand of the case for a fresh decision based on the presented evidence and legal principles.</description>
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