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    <title>2018 (10) TMI 948 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal by the appellant, engaged in manufacturing Aluminium Wire Rod, challenging the denial of self-credit of duty paid on freight from assessable value. The Tribunal held that since refund claims were initially sanctioned and not challenged, show cause notices under Section 11A of the Act could not be issued. Therefore, the demands against the appellants were deemed unsustainable, and the appeal was allowed.</description>
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      <description>The Tribunal allowed the appeal by the appellant, engaged in manufacturing Aluminium Wire Rod, challenging the denial of self-credit of duty paid on freight from assessable value. The Tribunal held that since refund claims were initially sanctioned and not challenged, show cause notices under Section 11A of the Act could not be issued. Therefore, the demands against the appellants were deemed unsustainable, and the appeal was allowed.</description>
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