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    <description>The tribunal ruled in favor of the appellant, holding that the time limit for filing refund claims under Rule 5 of the CENVAT Credit Rules, 2004, should be reckoned from the date of realization of foreign exchange. The tribunal set aside the lower authorities&#039; rejection of the refund claim, directing the authority to grant the refund as claimed by the appellant.</description>
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      <description>The tribunal ruled in favor of the appellant, holding that the time limit for filing refund claims under Rule 5 of the CENVAT Credit Rules, 2004, should be reckoned from the date of realization of foreign exchange. The tribunal set aside the lower authorities&#039; rejection of the refund claim, directing the authority to grant the refund as claimed by the appellant.</description>
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