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    <title>2005 (3) TMI 587 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeals, affirming the rejection of refund claims by the appellants who had paid excess duty due to including insurance and transportation charges in the assessable value of their goods. The Tribunal held that since the appellants did not challenge the correctness of their own assessments, they could not claim refunds based on favorable judgments in other cases. Referring to relevant precedents and the stipulated period for duty payment under protest, the Tribunal found no illegality in the rejection of the refund claims.</description>
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      <title>2005 (3) TMI 587 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=115310</link>
      <description>The Tribunal dismissed the appeals, affirming the rejection of refund claims by the appellants who had paid excess duty due to including insurance and transportation charges in the assessable value of their goods. The Tribunal held that since the appellants did not challenge the correctness of their own assessments, they could not claim refunds based on favorable judgments in other cases. Referring to relevant precedents and the stipulated period for duty payment under protest, the Tribunal found no illegality in the rejection of the refund claims.</description>
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