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    <title>2016 (9) TMI 317 - DELHI HIGH COURT</title>
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    <description>The Supreme Court allowed the petitioner&#039;s refund claim for Countervailing Duty (CVD), directing the respondents to pay the claimed amount along with interest within three weeks. The court emphasized the necessity to ascertain the extent of CVD entitlement based on the presumption of goods being manufactured in India and excise duty leviable on them. The rejection of the refund claim was deemed improper as all required documents were submitted, including a Chartered Accountant&#039;s certificate confirming no unjust enrichment to the importer.</description>
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      <description>The Supreme Court allowed the petitioner&#039;s refund claim for Countervailing Duty (CVD), directing the respondents to pay the claimed amount along with interest within three weeks. The court emphasized the necessity to ascertain the extent of CVD entitlement based on the presumption of goods being manufactured in India and excise duty leviable on them. The rejection of the refund claim was deemed improper as all required documents were submitted, including a Chartered Accountant&#039;s certificate confirming no unjust enrichment to the importer.</description>
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