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    <title>2004 (3) TMI 104 - CESTAT, NEW DELHI</title>
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    <description>The case involved a refund granted by Divisions III and IV, leading to a Show Cause notice for recovery of the amount. An addendum to the notice was issued due to related matters pending before the Supreme Court. After considering arguments from both parties, the Tribunal decided to close the proceedings based on the affidavits filed by the Dy. Commissioners, finding them satisfactory and concluding no further action was necessary. The decision balanced legal requirements and the interests of all parties involved.</description>
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      <link>https://www.taxtmi.com/caselaws?id=48988</link>
      <description>The case involved a refund granted by Divisions III and IV, leading to a Show Cause notice for recovery of the amount. An addendum to the notice was issued due to related matters pending before the Supreme Court. After considering arguments from both parties, the Tribunal decided to close the proceedings based on the affidavits filed by the Dy. Commissioners, finding them satisfactory and concluding no further action was necessary. The decision balanced legal requirements and the interests of all parties involved.</description>
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