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    <title>2018 (3) TMI 11 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal, setting aside the rejection of the refund claim for the 6% value of exempted goods cleared for export under Notification No.12/2012-CE. The Tribunal held that the appellants, engaged in pharmaceutical product manufacturing, were not required to reverse the 6% value under Rule 6(6)(v) of C.C.R., 2004, for goods exempted from duty. The decision was based on legal precedents and provisions of the rules, ultimately granting relief to the appellants in line with the Bombay High Court&#039;s decision in a similar case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=356308</link>
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