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<h1>Appellate Tribunal grants refund for liquid gas despite technical denial.</h1> The appeal was successful, and the Appellate Tribunal CEGAT, Mumbai, granted the refund for the liquid gas sent in the tanker vessel despite the denial ... Appeal - Admission of The appeal concerns denial of refund on liquid gas sent in tanker vessel due to technical reasons of atmospheric pressure. Refund was denied citing no provision under Rule 173L. The appeal was admitted by Appellate Tribunal CEGAT, Mumbai.