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    <title>2019 (4) TMI 1835 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, a manufacturer of Precision Rubber Moulded products, in a dispute with the Revenue over the refund of excess excise duty paid. The appellant was found entitled to the refund based on the supply of goods during an extended delivery period at reduced rates, as per the contract clauses and circumstances surrounding the rate adjustment. The Commissioner (Appeals) decision was overturned, and the appellant was granted the refund with interest at the applicable rate.</description>
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      <description>The Tribunal ruled in favor of the appellant, a manufacturer of Precision Rubber Moulded products, in a dispute with the Revenue over the refund of excess excise duty paid. The appellant was found entitled to the refund based on the supply of goods during an extended delivery period at reduced rates, as per the contract clauses and circumstances surrounding the rate adjustment. The Commissioner (Appeals) decision was overturned, and the appellant was granted the refund with interest at the applicable rate.</description>
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