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    <title>2026 (7) TMI 1940 - SC Order</title>
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    <description>Revenue-neutral valuation of clearances to job workers was considered in relation to interest liability under Section 11AB and duty determination under Section 11A. The High Court declined to interfere with the Tribunal&#039;s view that interest need not be levied in the revenue-neutral circumstances and that refund was unavailable because the order-in-original had attained finality. The Supreme Court dismissed the special leave petition on the peculiar facts and circumstances, while expressly keeping all questions of law open.</description>
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      <description>Revenue-neutral valuation of clearances to job workers was considered in relation to interest liability under Section 11AB and duty determination under Section 11A. The High Court declined to interfere with the Tribunal&#039;s view that interest need not be levied in the revenue-neutral circumstances and that refund was unavailable because the order-in-original had attained finality. The Supreme Court dismissed the special leave petition on the peculiar facts and circumstances, while expressly keeping all questions of law open.</description>
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