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    <title>2018 (2) TMI 994 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals concerning the valuation of P&amp;amp;P medicines for duty payment and assessment of physician samples for free distribution. Refunds were granted based on Supreme Court judgments, aligning with the Central Excise Act. The Tribunal remanded the matter to address unjust enrichment concerns, providing appellants with the opportunity to present additional evidence. In a related appeal, interest and penalty were set aside due to the favorable decision in the other appeals.</description>
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