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    <title>2010 (12) TMI 730 - GUJARAT HIGH COURT</title>
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    <description>The court allowed the petition, directing respondent No. 5 to comply with the Order-in-Appeal dated 21-1-2010, granting the petitioner a drawback of Rs. 1,47,59,740/- plus interest. The court rejected the respondent&#039;s argument for a fresh application under Rule 5, finding it unnecessary and motivated by an intention to deprive the petitioner of interest under Section 75A of the Customs Act. Emphasizing judicial discipline, the court held that compliance with appellate orders is mandatory unless stayed, citing the case of Sterlite Industries (India) Ltd. v. Union of India.</description>
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      <link>https://www.taxtmi.com/caselaws?id=206448</link>
      <description>The court allowed the petition, directing respondent No. 5 to comply with the Order-in-Appeal dated 21-1-2010, granting the petitioner a drawback of Rs. 1,47,59,740/- plus interest. The court rejected the respondent&#039;s argument for a fresh application under Rule 5, finding it unnecessary and motivated by an intention to deprive the petitioner of interest under Section 75A of the Customs Act. Emphasizing judicial discipline, the court held that compliance with appellate orders is mandatory unless stayed, citing the case of Sterlite Industries (India) Ltd. v. Union of India.</description>
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