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    <title>2000 (5) TMI 416 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal allowed the appeal by the Government unit of West Bengal, remanding the matter for the calculation of duty refund. The Tribunal held that the refund claim was not time-barred as the excess duty payment was not linked to any specific period due to flexible payment arrangements with the Revenue. The Tribunal found that the refund claim fell within the limitation period, directing the original adjudicating authority to determine the precise amount of the duty refund.</description>
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      <description>The Tribunal allowed the appeal by the Government unit of West Bengal, remanding the matter for the calculation of duty refund. The Tribunal held that the refund claim was not time-barred as the excess duty payment was not linked to any specific period due to flexible payment arrangements with the Revenue. The Tribunal found that the refund claim fell within the limitation period, directing the original adjudicating authority to determine the precise amount of the duty refund.</description>
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