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    <description>The Tribunal ruled in favor of the appellant, allowing their refund claims based on price reduction post-clearance. The decision emphasized the application of changed valuation rules post-2000 and the entitlement to refunds within Sec.11B time limits. The impugned Order-in-Appeal was set aside, granting consequential relief to the appellant, a manufacturer of concrete railway sleepers, in a dispute with the department over duty liability and price fluctuations under the agreement with Indian Railways.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing their refund claims based on price reduction post-clearance. The decision emphasized the application of changed valuation rules post-2000 and the entitlement to refunds within Sec.11B time limits. The impugned Order-in-Appeal was set aside, granting consequential relief to the appellant, a manufacturer of concrete railway sleepers, in a dispute with the department over duty liability and price fluctuations under the agreement with Indian Railways.</description>
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