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    <title>1996 (10) TMI 165 - CEGAT, NEW DELHI</title>
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    <description>Where a notification&#039;s certificate requirement was found inapplicable to imports under automatic and supplementary licences, and the end-use certificate was later produced along with supporting documents showing use in manufacture, the matter warranted fresh examination. The original authority was directed to reconsider the refund claim de novo after granting a reasonable opportunity of hearing, and the impugned order was set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85851</link>
      <description>Where a notification&#039;s certificate requirement was found inapplicable to imports under automatic and supplementary licences, and the end-use certificate was later produced along with supporting documents showing use in manufacture, the matter warranted fresh examination. The original authority was directed to reconsider the refund claim de novo after granting a reasonable opportunity of hearing, and the impugned order was set aside.</description>
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