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    <title>2016 (2) TMI 1135 - CESTAT, CHENNAI</title>
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    <description>The Tribunal allowed the appellant&#039;s claim for a refund of unutilized credit on account of Additional Duty of Excise (AED) due to an exemption on textile goods. Despite opposition from the departmental representative, the Tribunal held that the appellant was entitled to the refund as there was no provision in the law denying it. Relying on a precedent from the High Court of Andhra Pradesh, the Tribunal emphasized that since the law did not prohibit such refunds, the appellant&#039;s appeal was allowed.</description>
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      <description>The Tribunal allowed the appellant&#039;s claim for a refund of unutilized credit on account of Additional Duty of Excise (AED) due to an exemption on textile goods. Despite opposition from the departmental representative, the Tribunal held that the appellant was entitled to the refund as there was no provision in the law denying it. Relying on a precedent from the High Court of Andhra Pradesh, the Tribunal emphasized that since the law did not prohibit such refunds, the appellant&#039;s appeal was allowed.</description>
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