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    <title>2012 (12) TMI 226 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal regarding the calculation of entitlement of DTA sale under the Exim Policy, determining that deemed export should be considered equivalent to physical export. Relying on various precedents, including decisions from higher courts, the Tribunal emphasized the importance of following established legal principles. The appeal was dismissed in line with the interpretations provided by higher judicial forums, highlighting the significance of adhering to precedent decisions in such matters.</description>
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