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    <title>2014 (3) TMI 1002 - CALCUTTA HIGH COURT</title>
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    <description>The Court allowed the writ petition seeking a refund of the wrongfully realized Central Excise duty amount by the Customs Authorities. Despite the availability of an alternative appeal remedy, the Court directed the Customs Authorities to refund the rebate amount if not already granted, emphasizing the obligation to refund wrongly realized amounts and the entitlement of exporters to rebate Central Excise duty to promote exports.</description>
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