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    <title>2017 (2) TMI 362 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai ruled in favor of M/s Fiat India Pvt Ltd in the appeal regarding the alleged inclusion of the sales tax element in the amount paid by customers of motor vehicles. The Tribunal emphasized the tax liability on the ultimate customer and granted the appellant eligibility for refund/credit of special excise duty. The impugned order confirming the differential duty and penalty under section 11AC of the Central Excise Act, 1944 was set aside.</description>
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