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    <title>1997 (11) TMI 157 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal, ruling that the redetermination of assessable value and demand for excess refund were not valid based on the Supreme Court&#039;s directions and the absence of pending claims under Section 11B of the Central Excise Act, 1944. The Tribunal emphasized that the statutory authority could not demand a part of the refunded amount beyond the Supreme Court&#039;s direction, ultimately siding with the appellant in the dispute.</description>
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    <pubDate>Wed, 05 Nov 1997 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=87441</link>
      <description>The Tribunal set aside the impugned order and allowed the appeal, ruling that the redetermination of assessable value and demand for excess refund were not valid based on the Supreme Court&#039;s directions and the absence of pending claims under Section 11B of the Central Excise Act, 1944. The Tribunal emphasized that the statutory authority could not demand a part of the refunded amount beyond the Supreme Court&#039;s direction, ultimately siding with the appellant in the dispute.</description>
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      <pubDate>Wed, 05 Nov 1997 00:00:00 +0530</pubDate>
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