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    <title>1999 (10) TMI 218 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=92537</link>
    <description>The Tribunal denied the application for a stay of the Commissioner (Appeals) order regarding the recovery of erroneously sanctioned refund of duty paid on HDPE tapes/strips captively consumed in the manufacture of HDPE sacks. The Commissioner (Appeals) decision was upheld, emphasizing that the High Court&#039;s judgment did not cover the classification of HDPE tapes/strips. The Tribunal found that the remand order only related to the classification of HDPE woven sacks, not tapes/strips, and the subsequent classification by the Assistant Collector did not support the refund claims linked to the Collector (Appeals) order. Thus, the Tribunal declined to intervene due to the contentious nature of the issue.</description>
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    <pubDate>Thu, 07 Oct 1999 00:00:00 +0530</pubDate>
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      <title>1999 (10) TMI 218 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92537</link>
      <description>The Tribunal denied the application for a stay of the Commissioner (Appeals) order regarding the recovery of erroneously sanctioned refund of duty paid on HDPE tapes/strips captively consumed in the manufacture of HDPE sacks. The Commissioner (Appeals) decision was upheld, emphasizing that the High Court&#039;s judgment did not cover the classification of HDPE tapes/strips. The Tribunal found that the remand order only related to the classification of HDPE woven sacks, not tapes/strips, and the subsequent classification by the Assistant Collector did not support the refund claims linked to the Collector (Appeals) order. Thus, the Tribunal declined to intervene due to the contentious nature of the issue.</description>
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      <pubDate>Thu, 07 Oct 1999 00:00:00 +0530</pubDate>
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