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    <title>2010 (7) TMI 1005 - CESTAT BANGALORE</title>
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    <description>The Commissioner (Appeals) allowed the refund claims, stating that the assessment could be corrected under Section 154 of the Customs Act, 1962. The Tribunal upheld the impugned orders, citing its own decision in a related matter, and rejected the appeals filed by the Revenue. The Tribunal emphasized consistency with judicial authorities and legal provisions in upholding the refund claims of the appellants.</description>
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      <description>The Commissioner (Appeals) allowed the refund claims, stating that the assessment could be corrected under Section 154 of the Customs Act, 1962. The Tribunal upheld the impugned orders, citing its own decision in a related matter, and rejected the appeals filed by the Revenue. The Tribunal emphasized consistency with judicial authorities and legal provisions in upholding the refund claims of the appellants.</description>
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