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    <title>2022 (8) TMI 506 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, setting aside the order-in-Appeal that had granted the respondent&#039;s appeal for refund claims based on unassailed bills of entry. The Tribunal emphasized that refunds could not be sanctioned without challenging self-assessed bills of entry, aligning with the settled legal position established by the Supreme Court&#039;s interpretation.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal, setting aside the order-in-Appeal that had granted the respondent&#039;s appeal for refund claims based on unassailed bills of entry. The Tribunal emphasized that refunds could not be sanctioned without challenging self-assessed bills of entry, aligning with the settled legal position established by the Supreme Court&#039;s interpretation.</description>
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