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    <title>2013 (12) TMI 1349 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, ruling that the appellant&#039;s refund claim for duty and redemption fine paid during clearance was not maintainable due to the delayed filing in 2005-06, which was highly time-barred. The appellant&#039;s failure to obtain a copy of the 1987 order from the Commissioner (Appeals) and lack of clarity on the assessment outcome were cited as reasons for the dismissal.</description>
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      <description>The Tribunal dismissed the appeal, ruling that the appellant&#039;s refund claim for duty and redemption fine paid during clearance was not maintainable due to the delayed filing in 2005-06, which was highly time-barred. The appellant&#039;s failure to obtain a copy of the 1987 order from the Commissioner (Appeals) and lack of clarity on the assessment outcome were cited as reasons for the dismissal.</description>
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