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    <title>1983 (12) TMI 309 - CEGAT CALCUTTA</title>
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    <description>A bona fide pursuit of remedy before the wrong forum within time can constitute sufficient cause for condonation of delay, and the delay was accordingly excused. Refund of excise duty under Rule 156B of the Central Excise Rules, 1944 requires proof of payment of duty and satisfactory proof of re-warehousing to the proper officer; in the absence of a re-warehousing certificate or equivalent proof, the refund claim fails. The appeal therefore succeeded only on condonation, while the substantive refund claim was rejected.</description>
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    <pubDate>Wed, 28 Dec 1983 00:00:00 +0530</pubDate>
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      <title>1983 (12) TMI 309 - CEGAT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=166864</link>
      <description>A bona fide pursuit of remedy before the wrong forum within time can constitute sufficient cause for condonation of delay, and the delay was accordingly excused. Refund of excise duty under Rule 156B of the Central Excise Rules, 1944 requires proof of payment of duty and satisfactory proof of re-warehousing to the proper officer; in the absence of a re-warehousing certificate or equivalent proof, the refund claim fails. The appeal therefore succeeded only on condonation, while the substantive refund claim was rejected.</description>
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      <pubDate>Wed, 28 Dec 1983 00:00:00 +0530</pubDate>
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