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    <title>2018 (7) TMI 1190 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s refund claim under the Pan Masala Packing Machines Rules, 2008, for a closure period, holding that continuous closure days, even across different months, constitute one continuous period for abatement determination. The Tribunal set aside the Commissioner&#039;s rejection, deeming it erroneous, and granted the refund for the specified period. The Adjudicating Authority was directed to process the refund with interest within 30 days.</description>
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      <description>The Tribunal allowed the appellant&#039;s refund claim under the Pan Masala Packing Machines Rules, 2008, for a closure period, holding that continuous closure days, even across different months, constitute one continuous period for abatement determination. The Tribunal set aside the Commissioner&#039;s rejection, deeming it erroneous, and granted the refund for the specified period. The Adjudicating Authority was directed to process the refund with interest within 30 days.</description>
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