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    <title>2009 (12) TMI 783 - CESTAT NEW DELHI</title>
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    <description>The appeal against the Commissioner (Appeals) order regarding the procurement of Polyester Yarn and Viscose Yarn without payment of duty was upheld. The court clarified that the case involved a refund of duty paid by mistake, not a refund of Cenvat Credit or rebate of excise duty. The order allowing the refund claim was upheld, and the appeal by the Department was rejected. The cross objection supporting the Commissioner (Appeals) order was also disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=153829</link>
      <description>The appeal against the Commissioner (Appeals) order regarding the procurement of Polyester Yarn and Viscose Yarn without payment of duty was upheld. The court clarified that the case involved a refund of duty paid by mistake, not a refund of Cenvat Credit or rebate of excise duty. The order allowing the refund claim was upheld, and the appeal by the Department was rejected. The cross objection supporting the Commissioner (Appeals) order was also disposed of.</description>
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