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    <title>Refund under Section 11C - Instructions regarding</title>
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    <description>Whether assessees who paid duty are entitled to refund where a notification under Section 11C directed non-collection of duty is the central issue. The Law Ministry advised that once duty has been paid refund is not admissible, and the Board accepted that legal advice. Pending cases asserting refund in comparable circumstances are to be disposed of accordingly.</description>
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    <pubDate>Wed, 24 Feb 1988 00:00:00 +0530</pubDate>
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      <title>Refund under Section 11C - Instructions regarding</title>
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      <description>Whether assessees who paid duty are entitled to refund where a notification under Section 11C directed non-collection of duty is the central issue. The Law Ministry advised that once duty has been paid refund is not admissible, and the Board accepted that legal advice. Pending cases asserting refund in comparable circumstances are to be disposed of accordingly.</description>
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      <pubDate>Wed, 24 Feb 1988 00:00:00 +0530</pubDate>
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