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    <title>2004 (10) TMI 172 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal found in favor of the appellants, ruling that the refund granted to them based on a Final Order by the Tribunal should be considered final and not subject to recovery, despite a subsequent Supreme Court judgment. The Tribunal held that since its order was not challenged, any attempt to recover the refunded amount was unsustainable. Relying on the precedent set in Hindustan Metal Pressing Works v. CCE, Pune, the Tribunal set aside the Assistant Commissioner&#039;s decision and allowed the appeal of the appellants.</description>
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    <pubDate>Wed, 20 Oct 2004 00:00:00 +0530</pubDate>
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      <title>2004 (10) TMI 172 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=53457</link>
      <description>The Appellate Tribunal found in favor of the appellants, ruling that the refund granted to them based on a Final Order by the Tribunal should be considered final and not subject to recovery, despite a subsequent Supreme Court judgment. The Tribunal held that since its order was not challenged, any attempt to recover the refunded amount was unsustainable. Relying on the precedent set in Hindustan Metal Pressing Works v. CCE, Pune, the Tribunal set aside the Assistant Commissioner&#039;s decision and allowed the appeal of the appellants.</description>
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      <pubDate>Wed, 20 Oct 2004 00:00:00 +0530</pubDate>
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