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    <title>2010 (9) TMI 948 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the failure to consider the Supreme Court decision during assessment was a correctable error under Section 154 of the Customs Act, 1962. Refund claims for imported coal were allowed without challenging the assessment of Bills of Entry, as the duty payable was nil. The appellants&#039; appeals were successful, and the orders denying refunds were set aside, granting them consequential relief.</description>
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      <description>The Tribunal held that the failure to consider the Supreme Court decision during assessment was a correctable error under Section 154 of the Customs Act, 1962. Refund claims for imported coal were allowed without challenging the assessment of Bills of Entry, as the duty payable was nil. The appellants&#039; appeals were successful, and the orders denying refunds were set aside, granting them consequential relief.</description>
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