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    <title>2007 (1) TMI 408 - CESTAT, MUMBAI</title>
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    <description>The Tribunal confirmed duty demands on Aluminum Dross/Ash and Residues but reduced penalties imposed on the appellant. The refund claim for the excess amount deposited during the investigation was initially rejected on grounds of limitation. However, the Tribunal ruled in favor of the appellant, citing precedent decisions, and granted the refund, determining that the amount deposited during the investigation should be considered as deposits and not found payable, thereby entitling the appellant to the excess amount.</description>
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      <title>2007 (1) TMI 408 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=121120</link>
      <description>The Tribunal confirmed duty demands on Aluminum Dross/Ash and Residues but reduced penalties imposed on the appellant. The refund claim for the excess amount deposited during the investigation was initially rejected on grounds of limitation. However, the Tribunal ruled in favor of the appellant, citing precedent decisions, and granted the refund, determining that the amount deposited during the investigation should be considered as deposits and not found payable, thereby entitling the appellant to the excess amount.</description>
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