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    <title>2004 (2) TMI 389 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellant, ruling that the respondent&#039;s premature adjustment of duty liability before the expiry of the appeal filing period was unjustified and lacked bona fides. The Tribunal directed the respondent to refund the balance amount immediately and pay interest to the appellant. The issues of exemption from pre-deposit or stay of recovery were deemed separate and not to be decided in the current appeals, focusing solely on rectifying the premature adjustment and ensuring the refund to the appellant.</description>
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      <title>2004 (2) TMI 389 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=110491</link>
      <description>The Tribunal found in favor of the appellant, ruling that the respondent&#039;s premature adjustment of duty liability before the expiry of the appeal filing period was unjustified and lacked bona fides. The Tribunal directed the respondent to refund the balance amount immediately and pay interest to the appellant. The issues of exemption from pre-deposit or stay of recovery were deemed separate and not to be decided in the current appeals, focusing solely on rectifying the premature adjustment and ensuring the refund to the appellant.</description>
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