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    <title>2021 (3) TMI 625 - CESTAT CHENNAI</title>
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    <description>The Tribunal remanded the case back to the Adjudicating Authority for appropriate action regarding the refund and adjustment of excess duty. The Commissioner (Appeals) in Nagpur allowed the adjustment of differential duty against the excess amount, emphasizing the need for refund following the due process of law. The Tribunal set aside the initial decision and directed the Adjudicating Authority to review the refund due to the appellant and adjust any excess duty accordingly, ensuring consistency with the Commissioner&#039;s findings in Nagpur.</description>
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      <title>2021 (3) TMI 625 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=405297</link>
      <description>The Tribunal remanded the case back to the Adjudicating Authority for appropriate action regarding the refund and adjustment of excess duty. The Commissioner (Appeals) in Nagpur allowed the adjustment of differential duty against the excess amount, emphasizing the need for refund following the due process of law. The Tribunal set aside the initial decision and directed the Adjudicating Authority to review the refund due to the appellant and adjust any excess duty accordingly, ensuring consistency with the Commissioner&#039;s findings in Nagpur.</description>
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      <pubDate>Mon, 15 Mar 2021 00:00:00 +0530</pubDate>
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