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    <title>2006 (2) TMI 431 - CESTAT, NEW DELHI</title>
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    <description>The appellant&#039;s refund claim for duty paid twice was initially rejected as time-barred, filed beyond six months. However, the Tribunal allowed the appeal, citing the applicability of Section 154 for correction even after the statutory time limit. The case was remanded for reconsideration, emphasizing the importance of timely refund claims and the possibility of relief under Section 154 based on legal precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117708</link>
      <description>The appellant&#039;s refund claim for duty paid twice was initially rejected as time-barred, filed beyond six months. However, the Tribunal allowed the appeal, citing the applicability of Section 154 for correction even after the statutory time limit. The case was remanded for reconsideration, emphasizing the importance of timely refund claims and the possibility of relief under Section 154 based on legal precedents.</description>
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