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    <title>2023 (9) TMI 352 - CESTAT CHENNAI</title>
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    <description>The Tribunal modified the order, allowing the rebate claim for exported goods and directing the refund of the disputed amount to the appellants. The decision set aside the order to credit a portion of the rebate amount to the Consumer Welfare Fund, as the duty incidence was found to be borne by the appellants and not passed on to the foreign buyer. The appeal was allowed with consequential reliefs, if any.</description>
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      <link>https://www.taxtmi.com/caselaws?id=442730</link>
      <description>The Tribunal modified the order, allowing the rebate claim for exported goods and directing the refund of the disputed amount to the appellants. The decision set aside the order to credit a portion of the rebate amount to the Consumer Welfare Fund, as the duty incidence was found to be borne by the appellants and not passed on to the foreign buyer. The appeal was allowed with consequential reliefs, if any.</description>
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