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    <title>2018 (2) TMI 893 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the rejection of the appellant&#039;s refund claim for differential duty payment without protest, emphasizing that duty payment without interest does not exempt from a show-cause notice. The appellant&#039;s non-compliance with Section 11A(2B) necessitated a show-cause notice for duty appropriation, making the refund claim valid. The Tribunal referred to legal precedents highlighting the importance of protest in contesting duty payments, ultimately allowing the appeal with consequential relief.</description>
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      <description>The Tribunal set aside the rejection of the appellant&#039;s refund claim for differential duty payment without protest, emphasizing that duty payment without interest does not exempt from a show-cause notice. The appellant&#039;s non-compliance with Section 11A(2B) necessitated a show-cause notice for duty appropriation, making the refund claim valid. The Tribunal referred to legal precedents highlighting the importance of protest in contesting duty payments, ultimately allowing the appeal with consequential relief.</description>
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