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    <title>2013 (9) TMI 578 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the decision in favor of the Revenue, disposing of the cross objection filed by the respondents. The Tribunal considered the finality of the classification and liability to Central Excise duty, concluding that the refund claim lacked merit due to the established liability of Central Excise duty on the goods. Despite arguments presented by the respondents, the Tribunal allowed the appeal filed by the Revenue, emphasizing the lack of necessity to delve into case laws cited by the respondents.</description>
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      <description>The Tribunal upheld the decision in favor of the Revenue, disposing of the cross objection filed by the respondents. The Tribunal considered the finality of the classification and liability to Central Excise duty, concluding that the refund claim lacked merit due to the established liability of Central Excise duty on the goods. Despite arguments presented by the respondents, the Tribunal allowed the appeal filed by the Revenue, emphasizing the lack of necessity to delve into case laws cited by the respondents.</description>
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