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    <title>2020 (3) TMI 647 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI dismissed the appeals filed by textile yarn manufacturers regarding the classification of imported goods and eligibility for CVD exemption. The Tribunal upheld the rejection of refund claims due to non-challenge of assessment orders and failure to meet criteria for exemption under Notification No. 12/2012-CE. Despite the appellants&#039; contentions and request for reassessment, the Tribunal ruled in favor of the department, citing legal provisions and a Supreme Court judgment that refund claims cannot be made without challenging self-assessment.</description>
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      <description>The Appellate Tribunal CESTAT CHENNAI dismissed the appeals filed by textile yarn manufacturers regarding the classification of imported goods and eligibility for CVD exemption. The Tribunal upheld the rejection of refund claims due to non-challenge of assessment orders and failure to meet criteria for exemption under Notification No. 12/2012-CE. Despite the appellants&#039; contentions and request for reassessment, the Tribunal ruled in favor of the department, citing legal provisions and a Supreme Court judgment that refund claims cannot be made without challenging self-assessment.</description>
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