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    <title>2018 (5) TMI 15 - MADRAS HIGH COURT</title>
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    <description>Refund on reclassification was held inconsistent with the appellate view already taken in a sister concern&#039;s case and with the assessee&#039;s own later clearances, both of which followed the same classification. The authority was expected to await and apply the appellate decision before finalising the matter, rather than sustaining a contrary refund rejection. Because the record showed conflicting treatment on classification and refund entitlement, the impugned order was set aside and the matter remanded for fresh consideration and appropriate orders on refund.</description>
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