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    <title>2018 (5) TMI 162 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the refund of duty under Section 18 of the Customs Act, 1962, after finalization of assessments. The Tribunal directed the Adjudicating Authority to consider relevant case laws during denovo proceedings and complete the process within three months. By remanding the matter, the Tribunal ensured adherence to legal precedents and emphasized the need for a thorough examination of refund admissibility. The decision reflects a meticulous approach to duty refund issues, emphasizing legal clarity and procedural compliance.</description>
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