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    <title>2014 (10) TMI 370 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the appellant&#039;s refund claim was filed within the permissible time frame as per the Customs Act, 1962. The order denying the refund claim on limitation grounds was set aside, and the appeal was allowed with consequential relief. The adjudicating authority was directed to consider the bar of unjust enrichment and pass the order within 30 days from the communication of the Tribunal&#039;s decision.</description>
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      <description>The Tribunal held that the appellant&#039;s refund claim was filed within the permissible time frame as per the Customs Act, 1962. The order denying the refund claim on limitation grounds was set aside, and the appeal was allowed with consequential relief. The adjudicating authority was directed to consider the bar of unjust enrichment and pass the order within 30 days from the communication of the Tribunal&#039;s decision.</description>
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