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    <title>2017 (1) TMI 693 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the miscellaneous application for the implementation of its order as infructuous, clarifying the applicant&#039;s right to seek remedy under the Customs Act, 1962. The judgment highlighted statutory provisions for further proceedings and the applicant&#039;s entitlement to pursue available remedies despite the rejection of the refund claim. The Tribunal directed that the time elapsed till the disposal of the application would not be counted for computing the period to appeal against the rejection of the refund claim.</description>
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