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    <title>2024 (2) TMI 903 - DELHI HIGH COURT</title>
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    <description>The SC dismissed the appeal challenging a tribunal&#039;s refund order under the Central GST Act. The court held that since the tax effect was below the permissible limit of Rs. 1,00,00,000 and no constitutional challenge was raised, the appeal lacked merit. The tribunal&#039;s decision based on specific statutory provisions was upheld, effectively rejecting the appellant&#039;s contentions regarding appeal limitations.</description>
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      <description>The SC dismissed the appeal challenging a tribunal&#039;s refund order under the Central GST Act. The court held that since the tax effect was below the permissible limit of Rs. 1,00,00,000 and no constitutional challenge was raised, the appeal lacked merit. The tribunal&#039;s decision based on specific statutory provisions was upheld, effectively rejecting the appellant&#039;s contentions regarding appeal limitations.</description>
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