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<h1>SC rules Steel Authority, not appellant, liable for duty-exempt import; orders refund.</h1> The SC allowed the appeal, ruling that the Steel Authority of India, not the appellant, made the duty-exempt import. The court ordered a refund of any ... Imports under buffer scheme by Steel Authority of India The Supreme Court allowed the appeal, stating that the Steel Authority of India, not the appellant, made the import under a buffer scheme exempt from duty. The court directed a refund of any duty recovered to the Steel Authority or its customer, Steel Strips Ltd.
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