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    <title>2003 (6) TMI 119 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellant, ruling that the Commissioner erred in denying the appellant&#039;s claim for deduction under Section 4(4)(d)(ii). The order was set aside, and the appeals were allowed. Additionally, the Tribunal determined that the appellant was entitled to a refund of the amount deposited during the investigation and as a pre-deposit, totaling Rs. 18 lakhs, to be paid within three months from the date of the order.</description>
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    <pubDate>Mon, 09 Jun 2003 00:00:00 +0530</pubDate>
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      <title>2003 (6) TMI 119 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=52195</link>
      <description>The Tribunal found in favor of the appellant, ruling that the Commissioner erred in denying the appellant&#039;s claim for deduction under Section 4(4)(d)(ii). The order was set aside, and the appeals were allowed. Additionally, the Tribunal determined that the appellant was entitled to a refund of the amount deposited during the investigation and as a pre-deposit, totaling Rs. 18 lakhs, to be paid within three months from the date of the order.</description>
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      <pubDate>Mon, 09 Jun 2003 00:00:00 +0530</pubDate>
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