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    <title>2012 (7) TMI 1 - CESTAT, AHMEDABAD</title>
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    <description>Demand for reversal of 10% of the value of goods cleared to SEZ developers was unsustainable because the issue had already been settled by prior Tribunal decisions. Those decisions held that such clearances did not warrant the reversal sought by the department, leaving no scope for fresh examination of the controversy. The impugned order was therefore set aside and the assessee&#039;s appeal was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=214425</link>
      <description>Demand for reversal of 10% of the value of goods cleared to SEZ developers was unsustainable because the issue had already been settled by prior Tribunal decisions. Those decisions held that such clearances did not warrant the reversal sought by the department, leaving no scope for fresh examination of the controversy. The impugned order was therefore set aside and the assessee&#039;s appeal was allowed.</description>
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