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    <title>2016 (12) TMI 722 - CESTAT CHANDIGARH</title>
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    <description>The Revenue&#039;s appeal against a refund claim allowed to the respondent was dismissed by the tribunal. The respondent&#039;s excess amounts from provisional assessment were adjusted against outstanding demands, which were later challenged and settled in the respondent&#039;s favor. The tribunal upheld the decision to allow the refund claim in cash, finding no issues with the adjustment or payment method. The judgment underscores the importance of adhering to previous decisions, proper duty payment procedures, and careful consideration of refund claims against outstanding demands to ensure compliance and fairness.</description>
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      <description>The Revenue&#039;s appeal against a refund claim allowed to the respondent was dismissed by the tribunal. The respondent&#039;s excess amounts from provisional assessment were adjusted against outstanding demands, which were later challenged and settled in the respondent&#039;s favor. The tribunal upheld the decision to allow the refund claim in cash, finding no issues with the adjustment or payment method. The judgment underscores the importance of adhering to previous decisions, proper duty payment procedures, and careful consideration of refund claims against outstanding demands to ensure compliance and fairness.</description>
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      <pubDate>Fri, 30 Sep 2016 00:00:00 +0530</pubDate>
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