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    <title>1990 (12) TMI 257 - CEGAT, NEW DELHI</title>
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    <description>An appeal is not maintainable where the impugned order has already granted the very classification relief sought, because the appellant is not a person aggrieved. Consequential refund cannot be directed for a period outside the scope of the proceedings, and relief must remain confined to the classification list effective from 1-3-1988. The result is that refund for any earlier period was impermissible, while the classification order had to be given effect and any consequential refund allowed only if otherwise payable within the proceedings.</description>
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    <pubDate>Tue, 18 Dec 1990 00:00:00 +0530</pubDate>
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      <title>1990 (12) TMI 257 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91041</link>
      <description>An appeal is not maintainable where the impugned order has already granted the very classification relief sought, because the appellant is not a person aggrieved. Consequential refund cannot be directed for a period outside the scope of the proceedings, and relief must remain confined to the classification list effective from 1-3-1988. The result is that refund for any earlier period was impermissible, while the classification order had to be given effect and any consequential refund allowed only if otherwise payable within the proceedings.</description>
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      <pubDate>Tue, 18 Dec 1990 00:00:00 +0530</pubDate>
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