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    <title>2000 (10) TMI 103 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision to grant the refund of credit amounting to Rs. 1,16,28,268.60 to the respondents based on the classification of products under Chapter 39 of the Tariff and relevant provisions of the Central Excise Act. The appeal by the Revenue was rejected, and the Tribunal&#039;s decision favored the respondents, affirming the lower Appellate Authority&#039;s finding that the respondents were entitled to the refund amount.</description>
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      <description>The Tribunal upheld the decision to grant the refund of credit amounting to Rs. 1,16,28,268.60 to the respondents based on the classification of products under Chapter 39 of the Tariff and relevant provisions of the Central Excise Act. The appeal by the Revenue was rejected, and the Tribunal&#039;s decision favored the respondents, affirming the lower Appellate Authority&#039;s finding that the respondents were entitled to the refund amount.</description>
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