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    <title>2017 (1) TMI 281 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, overturning the decision to transfer the refunded Anti Dumping duty amount to the Consumer Welfare Fund. The judgment favored the appellant, acknowledging evidence presented through a Chartered Accountant&#039;s certificate, which demonstrated the non-recovery of the duty from customers and the rightful refund of the encashed Bank Guarantee amount. The decision emphasized the significance of accurate documentation and financial records in duty-related cases, ensuring a just outcome for the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337201</link>
      <description>The Tribunal allowed the appeal, overturning the decision to transfer the refunded Anti Dumping duty amount to the Consumer Welfare Fund. The judgment favored the appellant, acknowledging evidence presented through a Chartered Accountant&#039;s certificate, which demonstrated the non-recovery of the duty from customers and the rightful refund of the encashed Bank Guarantee amount. The decision emphasized the significance of accurate documentation and financial records in duty-related cases, ensuring a just outcome for the appellant.</description>
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      <pubDate>Fri, 02 Dec 2016 00:00:00 +0530</pubDate>
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