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    <title>2020 (1) TMI 362 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the Commissioner&#039;s imposition of redemption fine and penalty on imported waste paper, entitling the appellant to a refund. The rejection of the refund claim by revenue authorities was overturned due to unwarranted objections on TR-6 Challans and unjust-enrichment. The Tribunal clarified that the deposits made by the appellant were legitimate and directed the authorities to refund the amount promptly, advising the appellant to address any interest payment matters with lower authorities.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s imposition of redemption fine and penalty on imported waste paper, entitling the appellant to a refund. The rejection of the refund claim by revenue authorities was overturned due to unwarranted objections on TR-6 Challans and unjust-enrichment. The Tribunal clarified that the deposits made by the appellant were legitimate and directed the authorities to refund the amount promptly, advising the appellant to address any interest payment matters with lower authorities.</description>
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