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    <title>2008 (4) TMI 227 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal filed by M/s. Sawant Food Products Ltd., setting aside the Commissioner (Appeals) decision and reinstating the Assistant Commissioner&#039;s order for the refund of Rs. 8,97,192 under Section 27 of the Customs Act, 1962. The Tribunal considered evidence confirming the duty payment and voluntary deposit made by M/s. R.W. Sawant &amp;amp; Co., ultimately granting the refund to M/s. Sawant Food Products Ltd.</description>
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