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    <title>2003 (1) TMI 396 - CEGAT, MUMBAI</title>
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    <description>An appellate order cannot stand where its operative effect is unclear, conditional or uncertain; the tribunal found the disposal vague because it did not clearly state whether the Department&#039;s appeal was allowed. It further held that recovery of excess Modvat credit under excise law cannot be mechanically linked to refund proceedings concerning basic customs duty under customs law. On that basis, the impugned appellate order was set aside and the original refund orders were restored.</description>
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    <pubDate>Fri, 03 Jan 2003 00:00:00 +0530</pubDate>
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      <title>2003 (1) TMI 396 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=107182</link>
      <description>An appellate order cannot stand where its operative effect is unclear, conditional or uncertain; the tribunal found the disposal vague because it did not clearly state whether the Department&#039;s appeal was allowed. It further held that recovery of excess Modvat credit under excise law cannot be mechanically linked to refund proceedings concerning basic customs duty under customs law. On that basis, the impugned appellate order was set aside and the original refund orders were restored.</description>
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      <pubDate>Fri, 03 Jan 2003 00:00:00 +0530</pubDate>
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