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    <title>2018 (4) TMI 1051 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant in an appeal against Order-in-Appeal No. 278/Commr.(A)/JMN/13, finding that the burden of the refund amount of Rs. 40,36,127/- was not passed on to others. The Tribunal set aside the order, allowing the appeal and granting consequential relief. The appellant successfully demonstrated that the provision created in the financial year 2010-11 was reversed in the subsequent year, indicating that the burden was not transferred as alleged.</description>
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      <title>2018 (4) TMI 1051 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=358940</link>
      <description>The Tribunal ruled in favor of the appellant in an appeal against Order-in-Appeal No. 278/Commr.(A)/JMN/13, finding that the burden of the refund amount of Rs. 40,36,127/- was not passed on to others. The Tribunal set aside the order, allowing the appeal and granting consequential relief. The appellant successfully demonstrated that the provision created in the financial year 2010-11 was reversed in the subsequent year, indicating that the burden was not transferred as alleged.</description>
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