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    <title>2019 (5) TMI 923 - CESTAT MUMBAI</title>
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    <description>The appellate tribunal upheld the Commissioner (Appeal)&#039;s decision, confirming substantial compliance with Notification No 102/2007-Cus. The claimant, having borne the duty, was deemed eligible for the refund despite procedural deficiencies. The revenue&#039;s appeal was dismissed, and cross objections were disposed of accordingly.</description>
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      <description>The appellate tribunal upheld the Commissioner (Appeal)&#039;s decision, confirming substantial compliance with Notification No 102/2007-Cus. The claimant, having borne the duty, was deemed eligible for the refund despite procedural deficiencies. The revenue&#039;s appeal was dismissed, and cross objections were disposed of accordingly.</description>
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