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    <title>2006 (3) TMI 449 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) decision to allow the refund of warehousing charges paid by the respondent due to delays or errors made by the customs department. The Tribunal emphasized the importance of timely decisions by authorities and dismissed the Revenue&#039;s appeal, stating that the Commissioner&#039;s order was lawful.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) decision to allow the refund of warehousing charges paid by the respondent due to delays or errors made by the customs department. The Tribunal emphasized the importance of timely decisions by authorities and dismissed the Revenue&#039;s appeal, stating that the Commissioner&#039;s order was lawful.</description>
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