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    <title>1999 (5) TMI 192 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the rejection of refund claims by the Assistant Commissioner, remanding the cases for fresh consideration. The Tribunal found that the appellants had provided sufficient documentation to establish payment of duty on reprocessed goods, which had not been adequately considered by the authorities. The decision to remand was based on the need for a re-examination in light of the evidence presented, ensuring a fair opportunity for the assessees to support their refund claims before a new decision is reached.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91451</link>
      <description>The Tribunal set aside the rejection of refund claims by the Assistant Commissioner, remanding the cases for fresh consideration. The Tribunal found that the appellants had provided sufficient documentation to establish payment of duty on reprocessed goods, which had not been adequately considered by the authorities. The decision to remand was based on the need for a re-examination in light of the evidence presented, ensuring a fair opportunity for the assessees to support their refund claims before a new decision is reached.</description>
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