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    <title>1990 (1) TMI 258 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellant company was entitled to claim duty exemption under Notification No. 178/77 for oleo stearine and STPP used in manufacturing soaps and organic surface active agents. The procedural requirements were found to be cumbersome, and the appellants were allowed to claim cash refunds instead of set-offs. The case was remanded for a detailed re-examination of the refund claims by the adjudicating authority to assess the propriety of the amounts claimed and the limitation period.</description>
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      <title>1990 (1) TMI 258 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80325</link>
      <description>The Tribunal held that the appellant company was entitled to claim duty exemption under Notification No. 178/77 for oleo stearine and STPP used in manufacturing soaps and organic surface active agents. The procedural requirements were found to be cumbersome, and the appellants were allowed to claim cash refunds instead of set-offs. The case was remanded for a detailed re-examination of the refund claims by the adjudicating authority to assess the propriety of the amounts claimed and the limitation period.</description>
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