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    <title>2009 (1) TMI 571 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case to the Adjudicating Authority for further examination and disposal by March 2009. The appellant, a job worker, sought a refund of duty paid to the principal due to a decrease in price, citing a High Court judgment. The Tribunal noted the issuance of credit notes indicating a price decrease and directed a detailed review to determine refund eligibility, considering the methodology and legal decisions. Despite the Department&#039;s argument that the duty was passed on to customers, the Tribunal emphasized assessing the legitimacy of credit notes and potential refund based on legal precedents.</description>
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      <title>2009 (1) TMI 571 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=124884</link>
      <description>The Tribunal remanded the case to the Adjudicating Authority for further examination and disposal by March 2009. The appellant, a job worker, sought a refund of duty paid to the principal due to a decrease in price, citing a High Court judgment. The Tribunal noted the issuance of credit notes indicating a price decrease and directed a detailed review to determine refund eligibility, considering the methodology and legal decisions. Despite the Department&#039;s argument that the duty was passed on to customers, the Tribunal emphasized assessing the legitimacy of credit notes and potential refund based on legal precedents.</description>
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