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    <title>Refund claims cannot be considered as dubious on the basis of erroneous findings</title>
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    <description>The court found that the review order&#039;s adverse finding-that vehicle numbers in two invoices were not reflected on the e vahan portal-was erroneous; the petitioner had furnished returns and necessary details to establish entitlement under Section 16(2)(a), there was no tangible reason to doubt invoice particulars, the appellate disallowance was set aside, and the previously sanctioned refund was directed to be disbursed.</description>
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      <title>Refund claims cannot be considered as dubious on the basis of erroneous findings</title>
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      <description>The court found that the review order&#039;s adverse finding-that vehicle numbers in two invoices were not reflected on the e vahan portal-was erroneous; the petitioner had furnished returns and necessary details to establish entitlement under Section 16(2)(a), there was no tangible reason to doubt invoice particulars, the appellate disallowance was set aside, and the previously sanctioned refund was directed to be disbursed.</description>
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