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    <title>2021 (3) TMI 938 - CESTAT CHENNAI</title>
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    <description>The appeal was allowed by CESTAT, Chennai Bench, with consequential relief to the appellant, setting aside the previous decision. The appellant&#039;s claim for a refund of the amount paid under protest was subject to a dispute regarding treatment in subsequent years due to lack of necessary documentation for verification. Legal arguments, including references to judicial precedents, were presented, emphasizing the importance of proper accounting procedures. The judgment stressed the need for factual verification through submission of required documents before a conclusive decision could be reached, leading to the matter being remanded for further review based on compliance with legal precedents.</description>
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      <description>The appeal was allowed by CESTAT, Chennai Bench, with consequential relief to the appellant, setting aside the previous decision. The appellant&#039;s claim for a refund of the amount paid under protest was subject to a dispute regarding treatment in subsequent years due to lack of necessary documentation for verification. Legal arguments, including references to judicial precedents, were presented, emphasizing the importance of proper accounting procedures. The judgment stressed the need for factual verification through submission of required documents before a conclusive decision could be reached, leading to the matter being remanded for further review based on compliance with legal precedents.</description>
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