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    <description>The High Court of Judicature for Rajasthan at Jodhpur dismissed the appeal in favor of the assessee, ruling that interest under Section 112(2)(b) could not be imposed as the amount was paid before determination. The decision aligned with a precedent set in a previous case, Central Excise Appeal No. 2/2005 &quot;Rajasthan Texchem Ltd. v. Union of India.&quot;</description>
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