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    <title>2014 (12) TMI 1031 - CESTAT NEW DELHI</title>
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    <description>The Tribunal rejected the appellant&#039;s appeal concerning a dispute over a debit entry made by the Central Excise Inspector, which led to a denial of duty set-off under Notification No. 225/1986-C.E. The Assistant Commissioner&#039;s letter, which the appellant claimed they never received, was deemed non-appealable. The Tribunal concluded that without a refund application, lower authorities could not decide on the refund claim, ultimately dismissing the appeal on 24-7-2014.</description>
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      <description>The Tribunal rejected the appellant&#039;s appeal concerning a dispute over a debit entry made by the Central Excise Inspector, which led to a denial of duty set-off under Notification No. 225/1986-C.E. The Assistant Commissioner&#039;s letter, which the appellant claimed they never received, was deemed non-appealable. The Tribunal concluded that without a refund application, lower authorities could not decide on the refund claim, ultimately dismissing the appeal on 24-7-2014.</description>
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