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    <title>Assistant Commissioner to Evaluate HSD Duty Refund Claims for SEZ Operations at Dahej Based on Merits.</title>
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    <description>Claim of refund of duty involved in procurement of High Speed Diesel (HSD) - HSD is being used for various operations in SEZ unit (Dahej Special Economic Zone) - Jurisdiction - Assistant Commissioner, Central Excise &amp; Customs, Bharuch Division directed to consider the refund applications filed by the petitioner on its own merits and to pass appropriate orders. - HC</description>
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