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The assessee filed a miscellaneous application challenging the Tribunal's decision to not refund tax already paid. The Tribunal's reliance on a previous decision was found to be a mistake as the relevant section had been omitted. The application was allowed, and the appeals were to be re-fixed for hearing. (Case: Appellate Tribunal ITAT JABALPUR, Citation: 1983 (12) TMI 122 - ITAT JABALPUR)
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