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    <title>2007 (1) TMI 361 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the order-in-appeal for the consequential refund of duty paid by the respondents, subject to verification that the duty incidence was not passed on to customers. The Tribunal dismissed the Revenue&#039;s appeal, finding that the refund claim was filed following the Commissioner (Appeals) setting aside the adjudication order confirming duty payment. The Tribunal concluded that the refund claim was in compliance with the Commissioner (Appeals) order, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the order-in-appeal for the consequential refund of duty paid by the respondents, subject to verification that the duty incidence was not passed on to customers. The Tribunal dismissed the Revenue&#039;s appeal, finding that the refund claim was filed following the Commissioner (Appeals) setting aside the adjudication order confirming duty payment. The Tribunal concluded that the refund claim was in compliance with the Commissioner (Appeals) order, leading to the dismissal of the Revenue&#039;s appeal.</description>
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