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    <title>2015 (6) TMI 742 - CESTAT NEW DELHI</title>
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    <description>Refund of duty benefits reversed under Notification No. 108/95-CE was treated as admissible on merits where goods were procured for a World Bank-funded project and the funding was received later. The Tribunal followed its earlier consistent view in similar matters and its prior decision in the same assessee&#039;s case, holding that the Revenue&#039;s challenge could not succeed. The refund claim was therefore allowed, with consequential relief to the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=260817</link>
      <description>Refund of duty benefits reversed under Notification No. 108/95-CE was treated as admissible on merits where goods were procured for a World Bank-funded project and the funding was received later. The Tribunal followed its earlier consistent view in similar matters and its prior decision in the same assessee&#039;s case, holding that the Revenue&#039;s challenge could not succeed. The refund claim was therefore allowed, with consequential relief to the assessee.</description>
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