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    <title>2018 (7) TMI 415 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, determining that the incentive collected under the 1987 scheme did not constitute excise duty. The demand raised under Section 11D was deemed invalid as no excise duty amount was collected beyond what was paid to the government. The decision provided consequential reliefs to the appellants, and the appeal was allowed.</description>
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      <description>The Tribunal ruled in favor of the appellants, determining that the incentive collected under the 1987 scheme did not constitute excise duty. The demand raised under Section 11D was deemed invalid as no excise duty amount was collected beyond what was paid to the government. The decision provided consequential reliefs to the appellants, and the appeal was allowed.</description>
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