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    <title>1997 (1) TMI 87 - Supreme Court</title>
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    <description>The Supreme Court partially allowed the appeal for the assessment year 1980-81 to address the benefit denial under Notification No. 80/80-C.E. The court corrected errors in the Tribunal&#039;s judgment regarding the years for which benefit was granted and remanded the matter back for reconsideration. The judgment emphasized the importance of factual evidence in determining eligibility for rebate benefits and highlighted the need for accurate record-keeping in such cases.</description>
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    <pubDate>Thu, 30 Jan 1997 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=44567</link>
      <description>The Supreme Court partially allowed the appeal for the assessment year 1980-81 to address the benefit denial under Notification No. 80/80-C.E. The court corrected errors in the Tribunal&#039;s judgment regarding the years for which benefit was granted and remanded the matter back for reconsideration. The judgment emphasized the importance of factual evidence in determining eligibility for rebate benefits and highlighted the need for accurate record-keeping in such cases.</description>
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