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    <title>2022 (10) TMI 425 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that a 100% Export Oriented Unit transferring goods to its Domestic Tariff Area unit is not required to pay Central Excise Duty, including Special Additional Duty (SAD), as there was no VAT exemption applicable to the goods. The appeals were allowed, and the impugned orders were set aside.</description>
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      <description>The Tribunal held that a 100% Export Oriented Unit transferring goods to its Domestic Tariff Area unit is not required to pay Central Excise Duty, including Special Additional Duty (SAD), as there was no VAT exemption applicable to the goods. The appeals were allowed, and the impugned orders were set aside.</description>
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