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    <title>2017 (12) TMI 1079 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, ruling that the appellant was not liable to pay interest for delayed duty payment under the CTUT Packing Machines Rules, 2010. The decision was based on the precedent ruling and the fact that the packing machine was not in operation for a specific period. The Tribunal directed the Assistant Commissioner to refund the amount along with interest within 30 days, providing consequential benefits to the appellant and clarifying the application of the relevant rules in such cases.</description>
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      <description>The Tribunal allowed the appeal, ruling that the appellant was not liable to pay interest for delayed duty payment under the CTUT Packing Machines Rules, 2010. The decision was based on the precedent ruling and the fact that the packing machine was not in operation for a specific period. The Tribunal directed the Assistant Commissioner to refund the amount along with interest within 30 days, providing consequential benefits to the appellant and clarifying the application of the relevant rules in such cases.</description>
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