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    <title>2004 (10) TMI 163 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner (Appeals)&#039;s order and accepted the Revenue&#039;s appeal. It held that the respondents&#039; refund claim for interest paid was not allowable as they did not challenge the assessment orders on Bills of Entries, which were appealable. The Tribunal emphasized the necessity of challenging appealable orders and ruled in favor of the Revenue based on legal precedent.</description>
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      <description>The Tribunal set aside the Commissioner (Appeals)&#039;s order and accepted the Revenue&#039;s appeal. It held that the respondents&#039; refund claim for interest paid was not allowable as they did not challenge the assessment orders on Bills of Entries, which were appealable. The Tribunal emphasized the necessity of challenging appealable orders and ruled in favor of the Revenue based on legal precedent.</description>
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