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    <title>2014 (12) TMI 861 - CESTAT MUMBAI</title>
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    <description>The tribunal allowed the refund claims to the respondent, rejecting the appeal filed by the Revenue. The decision was based on the interpretation of Notification No. 77/2008 dated 13/06/2008, which was deemed effective from midnight of 13/06/2008. As the Let Export Order was issued on the same day, the respondent was eligible for the refund despite not challenging the assessment order, as the Revenue had already sanctioned refunds without contesting assessment orders in other cases.</description>
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      <description>The tribunal allowed the refund claims to the respondent, rejecting the appeal filed by the Revenue. The decision was based on the interpretation of Notification No. 77/2008 dated 13/06/2008, which was deemed effective from midnight of 13/06/2008. As the Let Export Order was issued on the same day, the respondent was eligible for the refund despite not challenging the assessment order, as the Revenue had already sanctioned refunds without contesting assessment orders in other cases.</description>
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