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    <title>2024 (8) TMI 201 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the order of the Commissioner (Appeals), allowing the appellant&#039;s appeal regarding the refund claim of excess tax payment. It concluded that the refund could not be rejected since the department did not challenge the refund sanction order and the demand was barred by limitation. The Tribunal emphasized the importance of adhering to legal procedures, judicial precedents, and statutory limitations, thereby granting the appellant any consequential relief as per law.</description>
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      <description>The Tribunal set aside the order of the Commissioner (Appeals), allowing the appellant&#039;s appeal regarding the refund claim of excess tax payment. It concluded that the refund could not be rejected since the department did not challenge the refund sanction order and the demand was barred by limitation. The Tribunal emphasized the importance of adhering to legal procedures, judicial precedents, and statutory limitations, thereby granting the appellant any consequential relief as per law.</description>
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