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    <title>CBEC seeks adherence to judicial discipline in the matter of refunds</title>
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    <description>The Central Board of Excise &amp; Customs instructs adjudicating authorities to observe judicial discipline in refund proceedings by following applicable precedents and existing departmental guidance, citing the High Court decision in E.I. Dupont and Circular No. 695/11/2003-CX, and directing consideration of the Supreme Court pronouncement in Union of India v. Kamlakshi Finance Corporation Ltd.</description>
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