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    <title>2013 (8) TMI 716 - CESTAT AHMEDABAD</title>
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    <description>The appellate tribunal ruled in favor of the appellant, holding that they were not liable for interest payment on duty for goods cleared for export but not exported. The tribunal found that the duty liability, if any, rested with the merchant exporters who had furnished the necessary bond. The decision overturned the lower authorities&#039; interpretation of the law and granted the appellant the refund of interest paid.</description>
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      <link>https://www.taxtmi.com/caselaws?id=236424</link>
      <description>The appellate tribunal ruled in favor of the appellant, holding that they were not liable for interest payment on duty for goods cleared for export but not exported. The tribunal found that the duty liability, if any, rested with the merchant exporters who had furnished the necessary bond. The decision overturned the lower authorities&#039; interpretation of the law and granted the appellant the refund of interest paid.</description>
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