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    <title>2001 (10) TMI 618 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai addressed a case involving the rectification of a mistake claimed in an order related to a refund claim under Section 35E of the Central Excise Act, 1944. The Tribunal upheld the original order, dismissing the rectification application for lack of merit. The analysis centered on statutory provisions, timelines for filing appeals, delays in communication, and the substantive merits of the rectification application.</description>
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