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    <title>2017 (5) TMI 692 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, holding that the appellants were entitled to a refund claim for duty paid on freight and insurance for exported goods, despite the denial of the rebate claim. The Tribunal found the refund claim distinct from the rebate issue and eligible under Section 11B, rejecting arguments of non-appeal against the sanction order and timeliness. The appellants were granted the refund subject to verification for unjust enrichment.</description>
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      <description>The Tribunal allowed the appeal, holding that the appellants were entitled to a refund claim for duty paid on freight and insurance for exported goods, despite the denial of the rebate claim. The Tribunal found the refund claim distinct from the rebate issue and eligible under Section 11B, rejecting arguments of non-appeal against the sanction order and timeliness. The appellants were granted the refund subject to verification for unjust enrichment.</description>
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