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    <title>2006 (4) TMI 378 - CESTAT, MUMBAI</title>
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    <description>The judge, Shri T. Anjaneyulu, ruled in favor of the assessee in an appeal against the Commissioner of Central Excise (Appeals) decision to set aside a refund claim for exported goods. The judge emphasized that duty liabilities on the final product determine refund eligibility, regardless of export method (rebate or bond). The case highlighted the significance of duty applicability on final goods for refund claims.</description>
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      <description>The judge, Shri T. Anjaneyulu, ruled in favor of the assessee in an appeal against the Commissioner of Central Excise (Appeals) decision to set aside a refund claim for exported goods. The judge emphasized that duty liabilities on the final product determine refund eligibility, regardless of export method (rebate or bond). The case highlighted the significance of duty applicability on final goods for refund claims.</description>
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