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    <title>1998 (6) TMI 149 - CEGAT, MADRAS</title>
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    <description>The Tribunal set aside the Collector&#039;s orders and remanded the matter for re-examination. The original authority was directed to scrutinize the claim of borrowing money for duty payment. If the claim is valid, the appellants are entitled to the refund. The appeals were allowed by remand for further consideration based on the evidence presented.</description>
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      <title>1998 (6) TMI 149 - CEGAT, MADRAS</title>
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      <description>The Tribunal set aside the Collector&#039;s orders and remanded the matter for re-examination. The original authority was directed to scrutinize the claim of borrowing money for duty payment. If the claim is valid, the appellants are entitled to the refund. The appeals were allowed by remand for further consideration based on the evidence presented.</description>
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