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    <title>Court Dismisses GPL&#039;s Appeal on Duty Refund; Rules Only Supplier Can Claim Refund, Not Buyer.</title>
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    <description>Refund of duty paid by the supplier of goods - locus standi - petitioner (GPL) being buyer of the gas has filed instead of filing refund claim filed an appeal before the tribunal against the order of Commissioner (appeals) passed against the supplier - petition dismissed - HC</description>
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