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    <description>The Tribunal directed the Revenue to grant the refund to the applicants within a specified timeframe, along with interest, emphasizing the importance of timely implementation of appellate orders and adherence to judicial discipline. The judgment highlighted the legal implications of refund under Section 35F and Section 11B, clarifying that the refund claim was not barred by limitation and criticizing the Revenue for contempt of court in failing to promptly implement the Tribunal&#039;s order.</description>
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