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    <title>2008 (5) TMI 487 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal for a refund of duty deposited during an investigation period, despite the appeal being allowed on limitation and not on the merits of the case. The Tribunal held that the appellants were entitled to the refund as the earlier order was set aside entirely. Consequential relief was granted, emphasizing that denial of relief based on appeal disposition not on merits was erroneous. The rejection of the refund claim on grounds of time bar and unjust enrichment was set aside by the Tribunal, granting relief to the appellant.</description>
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      <title>2008 (5) TMI 487 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=123569</link>
      <description>The Tribunal allowed the appeal for a refund of duty deposited during an investigation period, despite the appeal being allowed on limitation and not on the merits of the case. The Tribunal held that the appellants were entitled to the refund as the earlier order was set aside entirely. Consequential relief was granted, emphasizing that denial of relief based on appeal disposition not on merits was erroneous. The rejection of the refund claim on grounds of time bar and unjust enrichment was set aside by the Tribunal, granting relief to the appellant.</description>
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      <pubDate>Mon, 12 May 2008 00:00:00 +0530</pubDate>
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