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    <title>2003 (9) TMI 442 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the Revenue, overturning the Commissioner&#039;s decision to grant abatement towards discount on damages in transit. The Tribunal upheld the Commissioner&#039;s decision on bank charges abatement but rejected the Revenue&#039;s plea to exclude interest on receivables. The Tribunal emphasized finalizing the provisional assessments and concluded that the assessee was not entitled to the abatement on damages. The impugned order was modified accordingly, and the appeals were disposed of based on the Tribunal&#039;s findings.</description>
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      <title>2003 (9) TMI 442 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=107949</link>
      <description>The Tribunal ruled in favor of the Revenue, overturning the Commissioner&#039;s decision to grant abatement towards discount on damages in transit. The Tribunal upheld the Commissioner&#039;s decision on bank charges abatement but rejected the Revenue&#039;s plea to exclude interest on receivables. The Tribunal emphasized finalizing the provisional assessments and concluded that the assessee was not entitled to the abatement on damages. The impugned order was modified accordingly, and the appeals were disposed of based on the Tribunal&#039;s findings.</description>
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