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    <title>2016 (6) TMI 1095 - CESTAT NEW DELHI</title>
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    <description>The tribunal ruled in favor of the appellants, stating that the rejection of their refund claim based on export clearance percentage was incorrect. The tribunal clarified that the 50% export clearance requirement applied only to manufacturers filing refund claims multiple times in a quarter, not to all manufacturers. As the appellants met the conditions for the refund claim under the correct interpretation of the notification, the impugned order was deemed unsustainable, and the appeals were allowed.</description>
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      <title>2016 (6) TMI 1095 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=329386</link>
      <description>The tribunal ruled in favor of the appellants, stating that the rejection of their refund claim based on export clearance percentage was incorrect. The tribunal clarified that the 50% export clearance requirement applied only to manufacturers filing refund claims multiple times in a quarter, not to all manufacturers. As the appellants met the conditions for the refund claim under the correct interpretation of the notification, the impugned order was deemed unsustainable, and the appeals were allowed.</description>
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