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    <title>2021 (12) TMI 424 - CESTAT CHANDIGARH</title>
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    <description>Refund of duty paid in cash was treated as admissible where goods were returned and the claim was confined to the cash duty actually paid on clearance, with no Cenvat credit refund involved. The Tribunal also accepted refund of duty on transportation charges because the record showed those charges were not included in the assessable value, making further verification unnecessary on the facts. The stated effect was that both refund claims were upheld and consequential relief followed.</description>
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      <description>Refund of duty paid in cash was treated as admissible where goods were returned and the claim was confined to the cash duty actually paid on clearance, with no Cenvat credit refund involved. The Tribunal also accepted refund of duty on transportation charges because the record showed those charges were not included in the assessable value, making further verification unnecessary on the facts. The stated effect was that both refund claims were upheld and consequential relief followed.</description>
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