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    <title>2025 (8) TMI 168 - CESTAT BANGALORE</title>
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    <description>The CESTAT Bangalore allowed the appeal concerning the entitlement for exemption under Notification No. 23/2003-CE for goods cleared into DTA by a 100% EOU. Relying on the SC ruling in Commissioner v. Aurobindo Pharma Ltd. and considering the Commissioner (Appeals) order dropping the demand for a subsequent period in the appellant&#039;s own case, the tribunal held that the issue is settled. Consequently, the appeal was allowed with any consequential relief as per law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=775981</link>
      <description>The CESTAT Bangalore allowed the appeal concerning the entitlement for exemption under Notification No. 23/2003-CE for goods cleared into DTA by a 100% EOU. Relying on the SC ruling in Commissioner v. Aurobindo Pharma Ltd. and considering the Commissioner (Appeals) order dropping the demand for a subsequent period in the appellant&#039;s own case, the tribunal held that the issue is settled. Consequently, the appeal was allowed with any consequential relief as per law.</description>
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