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    <title>2017 (11) TMI 1440 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned order rejecting the transaction value for &quot;Refrigerant 134A&quot; declared by the appellant, citing discrepancies in payment documents and high sea sales. Emphasizing the need for valid reasons to reject transaction value, the Tribunal found the reassessment lacking justification and failing to provide detailed information on similar imports. Relying on legal precedents, the Tribunal ruled in favor of the appellant, allowing the appeal and any consequential relief as per law.</description>
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      <description>The Tribunal set aside the impugned order rejecting the transaction value for &quot;Refrigerant 134A&quot; declared by the appellant, citing discrepancies in payment documents and high sea sales. Emphasizing the need for valid reasons to reject transaction value, the Tribunal found the reassessment lacking justification and failing to provide detailed information on similar imports. Relying on legal precedents, the Tribunal ruled in favor of the appellant, allowing the appeal and any consequential relief as per law.</description>
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