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    <title>2013 (12) TMI 1086 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order and granting consequential relief. Lack of evidence disproving the relatability of the debit to the confirmed demand resulted in a decision favoring the appellant&#039;s refund claim of Rs.1,32,009/-. The Tribunal held that filing an appeal against demand confirmation constitutes a protest, entitling the appellant to relief without time limitations. The Revenue&#039;s failure to provide evidence linking the debit to the demand supported the appellant&#039;s position, leading to the allowance of the appeal.</description>
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    <pubDate>Thu, 02 May 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 1086 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=241421</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order and granting consequential relief. Lack of evidence disproving the relatability of the debit to the confirmed demand resulted in a decision favoring the appellant&#039;s refund claim of Rs.1,32,009/-. The Tribunal held that filing an appeal against demand confirmation constitutes a protest, entitling the appellant to relief without time limitations. The Revenue&#039;s failure to provide evidence linking the debit to the demand supported the appellant&#039;s position, leading to the allowance of the appeal.</description>
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      <pubDate>Thu, 02 May 2013 00:00:00 +0530</pubDate>
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