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    <title>2025 (9) TMI 1208 - DELHI HIGH COURT</title>
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    <description>HC set aside the impugned orders and remanded the matters to the Appellate Authority for fresh adjudication. The Court held that under s.107(11) the Appellate Authority may confirm, modify or annul orders. It found refunds were variably granted or denied based on documentary evidence and the nature of exported services, and that staggered consideration produced inconsistent, partial refunds. The Appellate Authority is directed to re-examine all refund applications together rather than in a staggered manner; petition allowed by way of remand.</description>
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