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    <description>The Appellate Tribunal CESTAT, Mumbai referred a case involving the rejection of a refund claim by the Commissioner of Customs (Appeals) to a Larger Bench for resolution. The dispute centered on whether refund claims could be entertained without challenging assessment orders, with conflicting interpretations of legal precedents presented. The Tribunal decided to seek clarification from a Larger Bench to settle the controversy, emphasizing the need for clarity on this issue for future cases.</description>
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