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    <title>2016 (12) TMI 1223 - CESTAT MUMBAI</title>
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    <description>The tribunal allowed the appeal, remanding the matter for fresh adjudication. It found the refund claim was not time-barred as it was filed within the stipulated period from the date of the High Court order. The tribunal recognized the double payment of duty and directed the refund of the duty paid through Cenvat, deeming it refundable. The adjudicating authority was instructed to process the refund claim, granting the appellant a fair opportunity for a fresh adjudication within a specified timeframe.</description>
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      <description>The tribunal allowed the appeal, remanding the matter for fresh adjudication. It found the refund claim was not time-barred as it was filed within the stipulated period from the date of the High Court order. The tribunal recognized the double payment of duty and directed the refund of the duty paid through Cenvat, deeming it refundable. The adjudicating authority was instructed to process the refund claim, granting the appellant a fair opportunity for a fresh adjudication within a specified timeframe.</description>
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