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    <title>2003 (10) TMI 465 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s decision to credit a refund amount to the Consumer Welfare Fund and reject the balance refund amount. The Commissioner was directed to reassess the justification for crediting the amount to the Fund and review the denied balance refund. The original refund sanction was deemed final and irrevocable, and the matter was remanded for a new decision following proper legal procedures to ensure adherence to principles of natural justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=110317</link>
      <description>The Tribunal set aside the Commissioner&#039;s decision to credit a refund amount to the Consumer Welfare Fund and reject the balance refund amount. The Commissioner was directed to reassess the justification for crediting the amount to the Fund and review the denied balance refund. The original refund sanction was deemed final and irrevocable, and the matter was remanded for a new decision following proper legal procedures to ensure adherence to principles of natural justice.</description>
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