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    <title>2017 (12) TMI 150 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, overturning the lower court decisions and granting the appellant a refund of excess duty paid during the machine closure in July 2009. The appellant was entitled to consequential benefits and interest on the refund amount from the date of application, emphasizing the statutory provisions&#039; intent for duty adjustments in cases of machine closures.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351881</link>
      <description>The Tribunal allowed the appeal, overturning the lower court decisions and granting the appellant a refund of excess duty paid during the machine closure in July 2009. The appellant was entitled to consequential benefits and interest on the refund amount from the date of application, emphasizing the statutory provisions&#039; intent for duty adjustments in cases of machine closures.</description>
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