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    <title>1984 (7) TMI 385 - CEGAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, granting them a refund of the duty amount collected. The decision was based on the Government&#039;s commitment to waive limitations under the Customs Act, as well as the acknowledgment that the imported goods were not liable for countervailing duty. The Tribunal ordered the refund to be processed within three months, concluding that the appellants were entitled to the refund despite the time constraints under the Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167101</link>
      <description>The Tribunal ruled in favor of the appellants, granting them a refund of the duty amount collected. The decision was based on the Government&#039;s commitment to waive limitations under the Customs Act, as well as the acknowledgment that the imported goods were not liable for countervailing duty. The Tribunal ordered the refund to be processed within three months, concluding that the appellants were entitled to the refund despite the time constraints under the Act.</description>
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