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    <title>2017 (10) TMI 75 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT CHANDIGARH allowed the appeal by way of remand, directing a re-verification of facts to determine the existence of pending interest proceedings against the appellant. The Tribunal emphasized the need for proper adjudication and issuance of a show cause notice within the limitation period for the confirmation of interest demand. Additionally, the Tribunal ordered a reevaluation of the adjustment made against the confirmed demand that had been set aside in a previous order, highlighting the importance of adhering to legal principles and precedents in refund adjustments and interest demand confirmations.</description>
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