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    <title>2005 (2) TMI 570 - CESTAT, NEW DELHI</title>
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    <description>The dispute concerned entitlement to DEPB credit at revised rates notified by Public Notice No. 62 (RE-2002)/2002-2007, effective from 1-4-2002, rather than the lower rates applied by the department. The Tribunal noted that the subsequent public notice governed the revised rates and their period of effectiveness for covered items, but the claim required verification of the applicable exports by the jurisdictional adjudicating authority. The matter was therefore remanded for reconsideration under the revised DEPB rates, and no final merits decision was made by the Tribunal.</description>
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      <title>2005 (2) TMI 570 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=114974</link>
      <description>The dispute concerned entitlement to DEPB credit at revised rates notified by Public Notice No. 62 (RE-2002)/2002-2007, effective from 1-4-2002, rather than the lower rates applied by the department. The Tribunal noted that the subsequent public notice governed the revised rates and their period of effectiveness for covered items, but the claim required verification of the applicable exports by the jurisdictional adjudicating authority. The matter was therefore remanded for reconsideration under the revised DEPB rates, and no final merits decision was made by the Tribunal.</description>
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