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    <description>The appeals were allowed by way of remand, focusing on the main issue of deemed credit eligibility under Notification No.7/2001-CE(NT). The Tribunal emphasized addressing all ancillary issues while deciding on the main issue and directed cooperation from the Appellants for the adjudication process. The case was remanded for further analysis of RT-12 returns and forwarding letters to determine the intention of the Appellant regarding duty payment, with a directive to complete the matter within three months.</description>
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      <description>The appeals were allowed by way of remand, focusing on the main issue of deemed credit eligibility under Notification No.7/2001-CE(NT). The Tribunal emphasized addressing all ancillary issues while deciding on the main issue and directed cooperation from the Appellants for the adjudication process. The case was remanded for further analysis of RT-12 returns and forwarding letters to determine the intention of the Appellant regarding duty payment, with a directive to complete the matter within three months.</description>
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