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    <title>Court Rules TED Refunds Must Be Honored Despite Regulation Changes; Past Payments Still Eligible for Refunds.</title>
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    <description>Refund of terminal excise duty (TED) - subsequent amendment was made to the existing regime which in effect liberalised the position further and exempted payment of TED altogether cannot surely be a reason for denying the scheme for refund of payment already made. - HC</description>
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