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    <description>The Tribunal allowed the appeal, remanding the case to the adjudicating authority for a thorough review of the refund claim on its merits. The appellant had paid duty under protest, challenging the department&#039;s duty demand, which obligated the department to issue an appropriate assessment order. The decision highlights the importance of paying duty under protest to contest duty demands and stresses the necessity of fair and comprehensive consideration of refund claims by the adjudicating authority.</description>
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      <description>The Tribunal allowed the appeal, remanding the case to the adjudicating authority for a thorough review of the refund claim on its merits. The appellant had paid duty under protest, challenging the department&#039;s duty demand, which obligated the department to issue an appropriate assessment order. The decision highlights the importance of paying duty under protest to contest duty demands and stresses the necessity of fair and comprehensive consideration of refund claims by the adjudicating authority.</description>
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