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    <title>2018 (5) TMI 1401 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned proceedings regarding the erroneously refunded claim under Notification No. 56/2002-CE for zinc ash and zinc cyclone. The show cause notice for recovery of the refund was deemed not maintainable due to the finality of the refund order, as per legal precedents cited, including the decision in Priya Blue Industries Ltd. vs. Commissioner. The Tribunal emphasized the necessity of challenging refund orders to uphold the validity of subsequent recovery notices.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned proceedings regarding the erroneously refunded claim under Notification No. 56/2002-CE for zinc ash and zinc cyclone. The show cause notice for recovery of the refund was deemed not maintainable due to the finality of the refund order, as per legal precedents cited, including the decision in Priya Blue Industries Ltd. vs. Commissioner. The Tribunal emphasized the necessity of challenging refund orders to uphold the validity of subsequent recovery notices.</description>
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