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    <title>2023 (6) TMI 369 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, upholding the appellant&#039;s right to refund claims under Notification No 41/2012-ST despite the introduction of the GST regime. The Tribunal emphasized that the accrued right to rebate could not be extinguished by the repeal of the Finance Act, 1994. The appeal outcome was pronounced in open court.</description>
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      <description>The Tribunal allowed the appeal, upholding the appellant&#039;s right to refund claims under Notification No 41/2012-ST despite the introduction of the GST regime. The Tribunal emphasized that the accrued right to rebate could not be extinguished by the repeal of the Finance Act, 1994. The appeal outcome was pronounced in open court.</description>
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