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    <title>1990 (2) TMI 179 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the orders regarding the classification list and refund claim, remanding both cases to the Collector (Appeals) for fresh consideration. The appellants were granted the opportunity to rebut the presumption of service for the classification list appeal, with the refund claim outcome dependent on the decision regarding the classification list appeal.</description>
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      <description>The Tribunal set aside the orders regarding the classification list and refund claim, remanding both cases to the Collector (Appeals) for fresh consideration. The appellants were granted the opportunity to rebut the presumption of service for the classification list appeal, with the refund claim outcome dependent on the decision regarding the classification list appeal.</description>
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