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    <title>2011 (11) TMI 326 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case to the original authority to verify if the returned goods were the same as those originally cleared, allowing the appellants an opportunity to prove the goods&#039; identity. The impugned order was set aside, emphasizing the necessity to reconsider the appellant&#039;s claim of credit on duty paid for returned goods under delivery challans without duty details. The stay petition and appeal were disposed of accordingly, with the matter remanded for further proceedings.</description>
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      <title>2011 (11) TMI 326 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=209685</link>
      <description>The Tribunal remanded the case to the original authority to verify if the returned goods were the same as those originally cleared, allowing the appellants an opportunity to prove the goods&#039; identity. The impugned order was set aside, emphasizing the necessity to reconsider the appellant&#039;s claim of credit on duty paid for returned goods under delivery challans without duty details. The stay petition and appeal were disposed of accordingly, with the matter remanded for further proceedings.</description>
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