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    <title>2018 (7) TMI 103 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, distinguishing the case from prior decisions due to amended provisions. It held in favor of the appellants, emphasizing that refund claims can proceed without challenging assessment orders. The Tribunal directed the authority to consider refund applications even without appeals against assessment orders, granting consequential relief to the appellants.</description>
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      <description>The Tribunal allowed the appeal, distinguishing the case from prior decisions due to amended provisions. It held in favor of the appellants, emphasizing that refund claims can proceed without challenging assessment orders. The Tribunal directed the authority to consider refund applications even without appeals against assessment orders, granting consequential relief to the appellants.</description>
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