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    <title>2009 (8) TMI 902 - CESTAT NEW DELHI</title>
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    <description>The Department&#039;s appeal against the Commissioner (Appeals) order regarding the encashment of a bank guarantee for allegedly not fulfilling export obligations under the DEEC Scheme was rejected. The Commissioner (Appeals) ruled in favor of the respondent, stating that the encashment was unwarranted as the export obligation had been fulfilled, and all necessary documents were submitted on time. The judge upheld the decision, deeming the encashment improper and ordering a refund to the respondent.</description>
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      <title>2009 (8) TMI 902 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=128130</link>
      <description>The Department&#039;s appeal against the Commissioner (Appeals) order regarding the encashment of a bank guarantee for allegedly not fulfilling export obligations under the DEEC Scheme was rejected. The Commissioner (Appeals) ruled in favor of the respondent, stating that the encashment was unwarranted as the export obligation had been fulfilled, and all necessary documents were submitted on time. The judge upheld the decision, deeming the encashment improper and ordering a refund to the respondent.</description>
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      <pubDate>Tue, 25 Aug 2009 00:00:00 +0530</pubDate>
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