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    <title>2011 (1) TMI 94 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT granted refund to the assessee. The Commissioner (Appeals) dismissed the appeal, citing grounds drafted after the review order. The Tribunal found the grounds existed earlier, setting aside the Commissioner&#039;s order and remitting the case for a fresh decision on the refund merits. The appeal was allowed for remand.</description>
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      <title>2011 (1) TMI 94 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=202714</link>
      <description>The Appellate Tribunal CESTAT granted refund to the assessee. The Commissioner (Appeals) dismissed the appeal, citing grounds drafted after the review order. The Tribunal found the grounds existed earlier, setting aside the Commissioner&#039;s order and remitting the case for a fresh decision on the refund merits. The appeal was allowed for remand.</description>
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      <pubDate>Thu, 13 Jan 2011 00:00:00 +0530</pubDate>
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