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    <title>2013 (12) TMI 177 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeals with consequential relief. It held that the decisions of the HC of Delhi and the Tribunal supported the appellants&#039; position, as there was no dispute during assessment, and duty was paid without protest. The Tribunal applied established principles from previous court decisions to support the appellants&#039; claim for a refund, emphasizing the importance of considering unconditional exemptions under notifications and the lack of dispute during the assessment process.</description>
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      <description>The Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeals with consequential relief. It held that the decisions of the HC of Delhi and the Tribunal supported the appellants&#039; position, as there was no dispute during assessment, and duty was paid without protest. The Tribunal applied established principles from previous court decisions to support the appellants&#039; claim for a refund, emphasizing the importance of considering unconditional exemptions under notifications and the lack of dispute during the assessment process.</description>
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