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    <title>2019 (7) TMI 11 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, overturning the rejection of the refund claim for late filing charges. The decision was based on the lack of delay attributable to the appellant and the statutory provisions regarding late filing charges under the Customs Act.</description>
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      <description>The Tribunal ruled in favor of the appellant, overturning the rejection of the refund claim for late filing charges. The decision was based on the lack of delay attributable to the appellant and the statutory provisions regarding late filing charges under the Customs Act.</description>
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