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    <title>2017 (12) TMI 275 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal filed by M/s. Ultra Tech Cement Ltd., upholding the adjustment of demands against refund claims. The Tribunal found that the demands adjusted had not been upheld, but the show-cause notices demanding duty remained. Therefore, the adjustment was deemed valid at the time and would only be refundable if the appellant succeeded in the final adjudication of the demands. The Tribunal emphasized the importance of the demand status at the time of adjustment in determining its validity.</description>
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      <title>2017 (12) TMI 275 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=352006</link>
      <description>The Tribunal dismissed the appeal filed by M/s. Ultra Tech Cement Ltd., upholding the adjustment of demands against refund claims. The Tribunal found that the demands adjusted had not been upheld, but the show-cause notices demanding duty remained. Therefore, the adjustment was deemed valid at the time and would only be refundable if the appellant succeeded in the final adjudication of the demands. The Tribunal emphasized the importance of the demand status at the time of adjustment in determining its validity.</description>
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