High Court denies duty refund petition, upholding legal precedent. Full bench decision cited.

The High Court of Bombay dismissed the petition for duty refund, relying on a prior full bench decision. Despite differences in other cases, the court upheld the existing legal precedent and denied the refund.

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The High Court of Bombay rejected the petition for refund of duty as the price of goods already included excise duty, citing a previous full bench decision. The court preferred to follow the established law despite other cases being distinguishable on facts. The petition was dismissed.

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