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    <title>2022 (6) TMI 1040 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing their appeals and directing the Department to grant refunds for Countervailing Duty (CVD) and Special Additional Duty (SAD) paid. The rejection of refund claims was deemed unjustified as there was no evidence of fraud or suppression of facts. The appellant&#039;s eligibility for credit of CVD and SAD was upheld based on legal provisions and precedents, leading to the Tribunal setting aside the impugned orders and ordering refunds to be processed within a specified timeframe.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing their appeals and directing the Department to grant refunds for Countervailing Duty (CVD) and Special Additional Duty (SAD) paid. The rejection of refund claims was deemed unjustified as there was no evidence of fraud or suppression of facts. The appellant&#039;s eligibility for credit of CVD and SAD was upheld based on legal provisions and precedents, leading to the Tribunal setting aside the impugned orders and ordering refunds to be processed within a specified timeframe.</description>
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