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    <title>2005 (1) TMI 436 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision to reject the appellant&#039;s refund claim for establishment charges related to a Customs Private Bonded Licence for a 100% EOU. The appellant&#039;s payment of the charges without objection and the utilization of the Sepoy&#039;s services supported the dismissal of the claim. The Tribunal affirmed that the appellant was obligated to pay the establishment costs as per the terms of the bonded warehouse licence, leading to the rejection of the appeal against the Order-in-Appeal passed by the Commissioner (Appeals).</description>
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      <link>https://www.taxtmi.com/caselaws?id=114867</link>
      <description>The Tribunal upheld the decision to reject the appellant&#039;s refund claim for establishment charges related to a Customs Private Bonded Licence for a 100% EOU. The appellant&#039;s payment of the charges without objection and the utilization of the Sepoy&#039;s services supported the dismissal of the claim. The Tribunal affirmed that the appellant was obligated to pay the establishment costs as per the terms of the bonded warehouse licence, leading to the rejection of the appeal against the Order-in-Appeal passed by the Commissioner (Appeals).</description>
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