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    <title>2022 (5) TMI 747 - CESTAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal on the issue of limitation, ruling that the Appellant&#039;s prior payment exceeded the demand within the limitation period. The Departmental appeal was dismissed, and the Tribunal ordered a re-computation for the normal period, emphasizing adherence to legal precedents and fair treatment in tax disputes. The Appellant&#039;s deposited amount could be adjusted against the demand within the limitation period, with no refund allowed for any excess amount.</description>
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      <description>The Tribunal partly allowed the appeal on the issue of limitation, ruling that the Appellant&#039;s prior payment exceeded the demand within the limitation period. The Departmental appeal was dismissed, and the Tribunal ordered a re-computation for the normal period, emphasizing adherence to legal precedents and fair treatment in tax disputes. The Appellant&#039;s deposited amount could be adjusted against the demand within the limitation period, with no refund allowed for any excess amount.</description>
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