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    <title>1991 (9) TMI 222 - CEGAT, BOMBAY</title>
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    <description>The Appellate Tribunal CEGAT allowed the appeals challenging the order by the Collector of Customs, Bombay regarding time-barred refund claims. The Tribunal held that the refund claims were not time-barred as they were filed within the specified timeframe. The cases were remanded to the Asstt. Collector for further consideration, emphasizing the importance of proper assessment procedures and timely filing of refund claims in customs matters.</description>
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      <description>The Appellate Tribunal CEGAT allowed the appeals challenging the order by the Collector of Customs, Bombay regarding time-barred refund claims. The Tribunal held that the refund claims were not time-barred as they were filed within the specified timeframe. The cases were remanded to the Asstt. Collector for further consideration, emphasizing the importance of proper assessment procedures and timely filing of refund claims in customs matters.</description>
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