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    <title>2019 (3) TMI 1362 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned orders, allowing both appeals with consequential benefits as per law. The Tribunal emphasized adherence to the 2004 guidelines for finalization of provisional assessment and allowed the adjustment of short paid duty against excess paid duty, rejecting the department&#039;s contentions on undervaluation and unjust enrichment.</description>
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      <description>The Tribunal set aside the impugned orders, allowing both appeals with consequential benefits as per law. The Tribunal emphasized adherence to the 2004 guidelines for finalization of provisional assessment and allowed the adjustment of short paid duty against excess paid duty, rejecting the department&#039;s contentions on undervaluation and unjust enrichment.</description>
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