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    <title>2018 (11) TMI 1511 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal deemed the demand confirmed in Appeal No.E/421/2010 unsustainable as challenging assessment orders of refund claims after sanctioning without following statutory remedy was impermissible. The adjustment of refund in Appeal No.E/3701/2012 was also found unsustainable as Section 11A of the Act did not apply. The denial of refund on education cess and higher education cess was overturned, allowing the appeals and granting consequential relief.</description>
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      <description>The Tribunal deemed the demand confirmed in Appeal No.E/421/2010 unsustainable as challenging assessment orders of refund claims after sanctioning without following statutory remedy was impermissible. The adjustment of refund in Appeal No.E/3701/2012 was also found unsustainable as Section 11A of the Act did not apply. The denial of refund on education cess and higher education cess was overturned, allowing the appeals and granting consequential relief.</description>
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