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    <title>2009 (1) TMI 98 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to grant a refund to the Assessee for amounts voluntarily deposited, despite pending adjudication and absence of an Order-in-Original. The Court found the Tribunal&#039;s findings factual and supported by evidence, leading to the dismissal of the Revenue&#039;s appeal. The Court emphasized the matter&#039;s factual nature and lack of substantial legal questions, affirming the Tribunal&#039;s decision.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to grant a refund to the Assessee for amounts voluntarily deposited, despite pending adjudication and absence of an Order-in-Original. The Court found the Tribunal&#039;s findings factual and supported by evidence, leading to the dismissal of the Revenue&#039;s appeal. The Court emphasized the matter&#039;s factual nature and lack of substantial legal questions, affirming the Tribunal&#039;s decision.</description>
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