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    <title>2016 (7) TMI 1168 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed all five appeals filed by the appellant, a sugar manufacturer, seeking a refund by setting off duty paid on molasses against duty on industrial alcohol. The Commissioner&#039;s denial of the refund was overturned due to a misunderstanding of the process. The Tribunal found that justice required the appellant to be granted the refund based on the established facts and the principle of avoiding a cascading effect. The Adjudicating authority was directed to grant the refund in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=330570</link>
      <description>The Tribunal allowed all five appeals filed by the appellant, a sugar manufacturer, seeking a refund by setting off duty paid on molasses against duty on industrial alcohol. The Commissioner&#039;s denial of the refund was overturned due to a misunderstanding of the process. The Tribunal found that justice required the appellant to be granted the refund based on the established facts and the principle of avoiding a cascading effect. The Adjudicating authority was directed to grant the refund in accordance with the law.</description>
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