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    <title>2014 (5) TMI 561 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, emphasizing the necessity of strict compliance with conditions outlined in customs notifications for refund claims. The Tribunal found that the respondent did not fulfill the requirement of mentioning in sale invoices that no credit of additional duty shall be admissible, as mandated by Notification No. 102/07-Cus dated 14.09.2007. Consequently, the Commissioner (Appeals) order granting the refund was deemed improper and rejected by the Tribunal.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal, emphasizing the necessity of strict compliance with conditions outlined in customs notifications for refund claims. The Tribunal found that the respondent did not fulfill the requirement of mentioning in sale invoices that no credit of additional duty shall be admissible, as mandated by Notification No. 102/07-Cus dated 14.09.2007. Consequently, the Commissioner (Appeals) order granting the refund was deemed improper and rejected by the Tribunal.</description>
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