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2000 (3) TMI 549 - AT - Central Excise

The Appellate Tribunal CEGAT, New Delhi rejected the appeal by M/s. Mahindra & Mahindra for refund of customs duty on aluminium waste and scrap due to late filing of revised price list, as prices cannot be revised with retrospective effect. The appeal was dismissed based on the Collector (Appeals) decision. (2000 (3) TMI 549 - CEGAT, New Delhi)

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