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    <title>2016 (1) TMI 286 - GUJARAT HIGH COURT</title>
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    <description>The court ruled that the department could not indefinitely suspend the consideration of duty draw back claims due to pending investigations by the Directorate of Revenue Intelligence (DRI). While acknowledging the department&#039;s right to investigate, the court emphasized that such investigations should not unreasonably delay the processing of legitimate claims. It directed the department to process the rebate claims by a specified date if the DRI investigation was not concluded, ensuring prompt and lawful handling of the claims to balance the interests of both parties.</description>
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      <description>The court ruled that the department could not indefinitely suspend the consideration of duty draw back claims due to pending investigations by the Directorate of Revenue Intelligence (DRI). While acknowledging the department&#039;s right to investigate, the court emphasized that such investigations should not unreasonably delay the processing of legitimate claims. It directed the department to process the rebate claims by a specified date if the DRI investigation was not concluded, ensuring prompt and lawful handling of the claims to balance the interests of both parties.</description>
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