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    <title>2001 (4) TMI 148 - CEGAT, MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, denying the refund claim for double payment on the water treatment plant due to insufficient evidence but granting the refund claim for the unjustified loading of value on the kitchen diner modular. The judgment emphasized the necessity of evidentiary support for refund claims and adherence to procedural norms in valuation assessments by Customs authorities.</description>
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