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    <title>2015 (12) TMI 169 - CESTAT NEW DELHI</title>
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    <description>The appeals were allowed by the Tribunal, remanding them to the original adjudicating authority for fresh consideration of refund claims based on a Delhi High Court judgment. The judgment clarified the distinction between cases with and without appealable assessment orders, emphasizing the maintainability of refund claims under the Customs Act. The reconsideration process was to be completed within three months, ensuring the appellants&#039; right to be heard and seek refunds in compliance with the law.</description>
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