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    <title>2012 (11) TMI 27 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal determined the appellant&#039;s eligibility for a refund of Rs. 85,000 deposited during the investigation stage, with the refund claim arising on 20-12-2005. Despite the disposal of a refund claim filed on 26-2-2004, the appellant did not challenge the decision appropriating the amount paid towards the confirmed demand. The Tribunal considered the appellant&#039;s letter dated 21-3-2009 as a valid refund claim due to discrepancies in handling previous claims, remanding the matter for proper consideration by the adjudicating authority.</description>
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      <description>The Tribunal determined the appellant&#039;s eligibility for a refund of Rs. 85,000 deposited during the investigation stage, with the refund claim arising on 20-12-2005. Despite the disposal of a refund claim filed on 26-2-2004, the appellant did not challenge the decision appropriating the amount paid towards the confirmed demand. The Tribunal considered the appellant&#039;s letter dated 21-3-2009 as a valid refund claim due to discrepancies in handling previous claims, remanding the matter for proper consideration by the adjudicating authority.</description>
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