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    <title>2002 (8) TMI 148 - CEGAT, BANGALORE</title>
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    <description>The appellate tribunal allowed the appeal, overturning the rejection of the refund claim of Rs. 10 lakhs. It was found that the burden of duty was not passed on to customers as the deposit was made post-clearance of goods. The tribunal emphasized the timing of deposits in relation to customer collections and upheld the appellant&#039;s entitlement to the refund amount.</description>
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      <description>The appellate tribunal allowed the appeal, overturning the rejection of the refund claim of Rs. 10 lakhs. It was found that the burden of duty was not passed on to customers as the deposit was made post-clearance of goods. The tribunal emphasized the timing of deposits in relation to customer collections and upheld the appellant&#039;s entitlement to the refund amount.</description>
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