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    <description>The High Court of Punjab &amp;amp; Haryana dismissed the assessee&#039;s appeal against the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The claim of refund was rejected, and the Tribunal upheld this decision, stating that the assessee did not challenge the assessment order. The plea regarding the competency of the authority passing the order was deemed without merit.</description>
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      <description>The High Court of Punjab &amp;amp; Haryana dismissed the assessee&#039;s appeal against the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The claim of refund was rejected, and the Tribunal upheld this decision, stating that the assessee did not challenge the assessment order. The plea regarding the competency of the authority passing the order was deemed without merit.</description>
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