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    <title>2022 (12) TMI 228 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, overturning the rejection of the refund claim for duty paid through DEPB scrip. It emphasized that the relevant Notifications did not prohibit refunds for duty paid via DEPB scrips if conditions were met, citing previous judgments supporting DEPB scheme debit as a valid mode of duty payment. The Tribunal found no justification to deny the refund claim, contrary to the Adjudicating Authority and Commissioner&#039;s decisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=431111</link>
      <description>The Tribunal allowed the appeals, overturning the rejection of the refund claim for duty paid through DEPB scrip. It emphasized that the relevant Notifications did not prohibit refunds for duty paid via DEPB scrips if conditions were met, citing previous judgments supporting DEPB scheme debit as a valid mode of duty payment. The Tribunal found no justification to deny the refund claim, contrary to the Adjudicating Authority and Commissioner&#039;s decisions.</description>
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