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    <title>2006 (5) TMI 293 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the Order-in-Appeal, allowing the appeal, as the refund order dated 20-4-1990 was not reviewed, rendering the recovery of the alleged erroneous refund legally untenable. The Tribunal also determined that the cost of secondary packing (carton cardboard) is excludable from the assessable value of refrigerators, granting consequential relief.</description>
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    <pubDate>Fri, 19 May 2006 00:00:00 +0530</pubDate>
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      <description>The Tribunal set aside the Order-in-Appeal, allowing the appeal, as the refund order dated 20-4-1990 was not reviewed, rendering the recovery of the alleged erroneous refund legally untenable. The Tribunal also determined that the cost of secondary packing (carton cardboard) is excludable from the assessable value of refrigerators, granting consequential relief.</description>
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