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    <title>2014 (7) TMI 568 - CESTAT NEW DELHI</title>
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    <description>The Supreme Court ruled in favor of the appellant, entitling them to a refund under the Kar Vivad Samadhan Scheme. Despite the Commissioner (Appeals) denying the refund based on Section 93 of the Finance Act, 1988, the Tribunal held that erroneously granted refunds must be recovered through a show cause notice, ultimately allowing the appeal and granting consequential relief to the appellant.</description>
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      <description>The Supreme Court ruled in favor of the appellant, entitling them to a refund under the Kar Vivad Samadhan Scheme. Despite the Commissioner (Appeals) denying the refund based on Section 93 of the Finance Act, 1988, the Tribunal held that erroneously granted refunds must be recovered through a show cause notice, ultimately allowing the appeal and granting consequential relief to the appellant.</description>
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