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    <title>2022 (11) TMI 859 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the rejection of the refund claim under the SVLDR Scheme. It held that the interest amount deposited by the appellant was eligible for refund and should have been deducted while calculating the duty liability. The judgment emphasized mandatory deduction of any amount deposited by the appellant and affirmed the entitlement to the refund along with interest, irrespective of the statutory limitation period.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the rejection of the refund claim under the SVLDR Scheme. It held that the interest amount deposited by the appellant was eligible for refund and should have been deducted while calculating the duty liability. The judgment emphasized mandatory deduction of any amount deposited by the appellant and affirmed the entitlement to the refund along with interest, irrespective of the statutory limitation period.</description>
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