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    <title>2000 (5) TMI 1032 - CEGAT, NEW DELHI</title>
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    <description>The manufacturers of LML Vespa were found entitled to a refund of excess duty paid on higher value due to inter-state sales from Chandigarh and Guwahati depots. The appellate tribunal remitted all refund applications for fresh consideration to the adjudicating officer, emphasizing the need to evaluate the claims based on clarified legal principles. The officer was directed to assess whether the amount realized by the manufacturer from sales warranted a refund of the excess duty paid. The adjudicating authority was instructed to expedite the process and issue a final order within three months to ensure a timely resolution of the refund claims.</description>
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    <pubDate>Fri, 12 May 2000 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=108159</link>
      <description>The manufacturers of LML Vespa were found entitled to a refund of excess duty paid on higher value due to inter-state sales from Chandigarh and Guwahati depots. The appellate tribunal remitted all refund applications for fresh consideration to the adjudicating officer, emphasizing the need to evaluate the claims based on clarified legal principles. The officer was directed to assess whether the amount realized by the manufacturer from sales warranted a refund of the excess duty paid. The adjudicating authority was instructed to expedite the process and issue a final order within three months to ensure a timely resolution of the refund claims.</description>
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