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    <title>2005 (10) TMI 149 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal, directing a refund to be issued within three months with interest. The decision was based on audit balance sheets showing excise duty refund receivable, a CA certificate, and correspondence indicating duty not reimbursed. An affidavit confirmed duty paid under protest, establishing eligibility for refund with consequential relief. The Tribunal disagreed with the remand and decided on the merits, supporting the appellant&#039;s claim for refund entitlement.</description>
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      <link>https://www.taxtmi.com/caselaws?id=54687</link>
      <description>The Tribunal allowed the appeal, directing a refund to be issued within three months with interest. The decision was based on audit balance sheets showing excise duty refund receivable, a CA certificate, and correspondence indicating duty not reimbursed. An affidavit confirmed duty paid under protest, establishing eligibility for refund with consequential relief. The Tribunal disagreed with the remand and decided on the merits, supporting the appellant&#039;s claim for refund entitlement.</description>
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