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    <title>2013 (1) TMI 102 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, disallowing the refund claim for pre-deposited duty based on the retrospective validation of the demand by the Finance Act, 2000, and the pending High Court reference. The Tribunal emphasized the non-finality of its order and the premature nature of the refund claim.</description>
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