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    <title>1985 (5) TMI 234 - CEGAT NEW DELHI</title>
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    <description>The Tribunal confirmed the Appellant&#039;s competence to file the Revision Application and refund claims, relying on documents and previous orders. Despite reservations on the competence issue, the Tribunal proceeded with the Appeal based on established competence. The Tribunal allowed the appeal, set aside previous orders, and remanded for reevaluation of the goods&#039; assessable value. The judgment emphasized the importance of scrutinizing documents for accurate assessment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167506</link>
      <description>The Tribunal confirmed the Appellant&#039;s competence to file the Revision Application and refund claims, relying on documents and previous orders. Despite reservations on the competence issue, the Tribunal proceeded with the Appeal based on established competence. The Tribunal allowed the appeal, set aside previous orders, and remanded for reevaluation of the goods&#039; assessable value. The judgment emphasized the importance of scrutinizing documents for accurate assessment.</description>
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