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    <title>2015 (11) TMI 30 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the lower appellate authority&#039;s decision, ruling in favor of the respondent assessee. The judgment emphasized that the imported goods fell under the relevant notification, and the procedural requirements were met, entitling the importer to the concessional rate of duty. The appeal by the Revenue was rejected, affirming the grant of the refund to the assessee.</description>
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      <description>The Tribunal upheld the lower appellate authority&#039;s decision, ruling in favor of the respondent assessee. The judgment emphasized that the imported goods fell under the relevant notification, and the procedural requirements were met, entitling the importer to the concessional rate of duty. The appeal by the Revenue was rejected, affirming the grant of the refund to the assessee.</description>
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