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    <description>The Tribunal set aside the decision denying the benefit of reimbursable charges on a flat rate basis, remanding the case for a fresh review to consider all evidence. The rejection of the verification report by the Commissioner (Appeals) was deemed unjustified, emphasizing the need to review all accounts thoroughly. The appellant&#039;s failure to disclose the claimed exemption was considered suppression of facts, justifying the extended period invocation. The case highlighted the importance of comprehensive examination of evidence and the need to ensure a fair assessment based on the complete set of evidences presented.</description>
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