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    <title>2005 (10) TMI 199 - CESTAT, MUMBAI</title>
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    <description>The Tribunal held that the appellants were entitled to a refund of duty deposited during the appeal process, despite the Commissioner (Appeals) initially refusing consequential relief due to a pending reference application before the High Court. The Tribunal emphasized the obligation to grant refunds upon appeal success, citing relevant case law and directives. With the High Court rejecting the reference application, the Tribunal overturned the previous decision and ruled in favor of the appellants, highlighting the absence of a stay on its order as grounds for the refund.</description>
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    <pubDate>Wed, 26 Oct 2005 00:00:00 +0530</pubDate>
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      <title>2005 (10) TMI 199 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=54941</link>
      <description>The Tribunal held that the appellants were entitled to a refund of duty deposited during the appeal process, despite the Commissioner (Appeals) initially refusing consequential relief due to a pending reference application before the High Court. The Tribunal emphasized the obligation to grant refunds upon appeal success, citing relevant case law and directives. With the High Court rejecting the reference application, the Tribunal overturned the previous decision and ruled in favor of the appellants, highlighting the absence of a stay on its order as grounds for the refund.</description>
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      <pubDate>Wed, 26 Oct 2005 00:00:00 +0530</pubDate>
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