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    <title>2016 (1) TMI 693 - MADRAS HIGH COURT</title>
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    <description>The court directed the second respondent to forward the refund application to the Assistant Commissioner for consideration, emphasizing the jurisdiction of Customs authorities. The petitioner was granted the opportunity to resubmit the application, with the Assistant Commissioner instructed to decide on the claim within four weeks. Failure to comply would permit the respondents to take appropriate action. The writ petition was disposed of without costs.</description>
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      <description>The court directed the second respondent to forward the refund application to the Assistant Commissioner for consideration, emphasizing the jurisdiction of Customs authorities. The petitioner was granted the opportunity to resubmit the application, with the Assistant Commissioner instructed to decide on the claim within four weeks. Failure to comply would permit the respondents to take appropriate action. The writ petition was disposed of without costs.</description>
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