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    <title>1997 (3) TMI 292 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=90037</link>
    <description>Countervailing duty on imported synthetic rubber vinyl pyridine latex was held refundable only if the levy itself was unsustainable; the claim failed because the absence of identical goods manufactured in India did not prevent countervailing duty from being levied. The position was treated as settled by the Supreme Court in Khandelwal Metal and Engineering Works v. Union of India, and the Tribunal followed its earlier order involving the same appellants on a similar product. The refund claim was therefore not maintainable and the challenge to the levy failed.</description>
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    <pubDate>Thu, 20 Mar 1997 00:00:00 +0530</pubDate>
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      <title>1997 (3) TMI 292 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90037</link>
      <description>Countervailing duty on imported synthetic rubber vinyl pyridine latex was held refundable only if the levy itself was unsustainable; the claim failed because the absence of identical goods manufactured in India did not prevent countervailing duty from being levied. The position was treated as settled by the Supreme Court in Khandelwal Metal and Engineering Works v. Union of India, and the Tribunal followed its earlier order involving the same appellants on a similar product. The refund claim was therefore not maintainable and the challenge to the levy failed.</description>
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      <pubDate>Thu, 20 Mar 1997 00:00:00 +0530</pubDate>
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