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    <title>2025 (5) TMI 1746 - CESTAT KOLKATA</title>
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    <description>CESTAT Kolkata dismissed the appeal challenging a remand order by the Commissioner (Appeal). The appellant had received periodic refund claims based on value addition calculations, which were consolidated into a single refund. The Commissioner (Appeal) directed recalculation by the Adjudicating Authority after finding the original refund computation required review. CESTAT found no infirmity in the remand order and directed the Adjudicating Authority to recalculate the eligible refund amount and pass appropriate orders in accordance with law.</description>
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      <description>CESTAT Kolkata dismissed the appeal challenging a remand order by the Commissioner (Appeal). The appellant had received periodic refund claims based on value addition calculations, which were consolidated into a single refund. The Commissioner (Appeal) directed recalculation by the Adjudicating Authority after finding the original refund computation required review. CESTAT found no infirmity in the remand order and directed the Adjudicating Authority to recalculate the eligible refund amount and pass appropriate orders in accordance with law.</description>
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