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    <title>2018 (3) TMI 987 - CESTAT CHANDIGARH</title>
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    <description>The appellant was successful in claiming exemption/refund for education cess and higher education cess based on a Supreme Court decision. However, their claim regarding the valuation of final products for duty payment was rejected due to failure to prove goods were cleared from designated premises. The appellant was granted re-credit/refund for sales returns of finished goods under Notification No. 56/2002. Ultimately, the appellant&#039;s appeals were partly allowed, entitling them to certain refunds and concessions as per the legal precedents and provisions cited.</description>
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      <description>The appellant was successful in claiming exemption/refund for education cess and higher education cess based on a Supreme Court decision. However, their claim regarding the valuation of final products for duty payment was rejected due to failure to prove goods were cleared from designated premises. The appellant was granted re-credit/refund for sales returns of finished goods under Notification No. 56/2002. Ultimately, the appellant&#039;s appeals were partly allowed, entitling them to certain refunds and concessions as per the legal precedents and provisions cited.</description>
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