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    <title>2025 (10) TMI 399 - CESTAT BANGALORE</title>
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    <description>CESTAT dismissed the appeals and upheld orders rejecting refund claims of rubber cess paid under protest on imported natural rubber, holding that additional duty under Section 3(1) CETA is leviable in respect of imported rubber equal to the excise cess under Section 12 of the Rubber Act, 1947. The Tribunal followed its earlier precedents, including the Larger Bench decision, and found no reason to depart from that view; appeals were rejected as devoid of merit.</description>
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      <description>CESTAT dismissed the appeals and upheld orders rejecting refund claims of rubber cess paid under protest on imported natural rubber, holding that additional duty under Section 3(1) CETA is leviable in respect of imported rubber equal to the excise cess under Section 12 of the Rubber Act, 1947. The Tribunal followed its earlier precedents, including the Larger Bench decision, and found no reason to depart from that view; appeals were rejected as devoid of merit.</description>
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