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    <title>2015 (3) TMI 1388 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held jurisdiction to entertain the appeal regarding a refund claim for duty paid under protest without a show cause notice being issued. As no show cause notice was issued for the period in question, the appellant was entitled to the refund claim. The Tribunal found that no amount was pending against the appellant for recovery, as the demands had been confirmed but stayed by a previous order. Consequently, the Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim and allowing the appeal with consequential relief.</description>
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      <title>2015 (3) TMI 1388 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=295434</link>
      <description>The Tribunal held jurisdiction to entertain the appeal regarding a refund claim for duty paid under protest without a show cause notice being issued. As no show cause notice was issued for the period in question, the appellant was entitled to the refund claim. The Tribunal found that no amount was pending against the appellant for recovery, as the demands had been confirmed but stayed by a previous order. Consequently, the Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim and allowing the appeal with consequential relief.</description>
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