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    <title>2015 (10) TMI 192 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim by the lower authorities. The decision was based on the finding that the appellant had complied with the necessary procedures and that the time bar and circular violation arguments were not valid in this case. The appellant was deemed legally entitled to the refund claim, and the appeal was allowed with consequential relief as per the law.</description>
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      <title>2015 (10) TMI 192 - CESTAT MUMBAI</title>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim by the lower authorities. The decision was based on the finding that the appellant had complied with the necessary procedures and that the time bar and circular violation arguments were not valid in this case. The appellant was deemed legally entitled to the refund claim, and the appeal was allowed with consequential relief as per the law.</description>
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