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    <description>Tribunal ruled in favor of appellant, allowing refund of Rs. 50,00,000 with 12% interest from deposit date (03.06.2006) to refund date (02.01.2020). The HC found Commissioner (Appeals) exceeded jurisdiction by remanding matter on limitation grounds not raised in original appeal. Precedent rulings from Parle Agro and Riba Textile cases supported appellant&#039;s entitlement to interest and procedural correctness.</description>
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