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    <title>2018 (3) TMI 1223 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI set aside an order upholding the appropriation of two sanctioned refunds against confirmed demands, finding that the duty liability from the remaining matters had been fully discharged by the appellant based on Tribunal decisions. The Tribunal ruled that there was no scope for recovery through appropriation of the sanctioned rebate amounts, emphasizing the importance of accurate appropriation of refunds towards duty liabilities arising from confirmed demands based on Tribunal decisions and specific order-in-original numbers. The appeal was allowed, highlighting the significance of proper analysis in such cases.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI set aside an order upholding the appropriation of two sanctioned refunds against confirmed demands, finding that the duty liability from the remaining matters had been fully discharged by the appellant based on Tribunal decisions. The Tribunal ruled that there was no scope for recovery through appropriation of the sanctioned rebate amounts, emphasizing the importance of accurate appropriation of refunds towards duty liabilities arising from confirmed demands based on Tribunal decisions and specific order-in-original numbers. The appeal was allowed, highlighting the significance of proper analysis in such cases.</description>
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