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    <title>2012 (5) TMI 225 - CESTAT, MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, affirming the decision that the refund claim was time-barred due to the failure to challenge the final determination of the annual capacity of production. The judgment emphasized the importance of challenging assessments to support refund claims and highlighted the limitations imposed by the law on such claims.</description>
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