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    <title>2015 (10) TMI 2627 - CESTAT NEW DELHI</title>
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    <description>Refund of duty paid twice on the same consignment under Rule 173L of the erstwhile Central Excise Rules, 1944 was held conditional on compliance with earlier judicial directions requiring execution of a bond or security. The claim could not be sanctioned outright because the stipulated security had not yet been furnished, but the appellant was to be given an opportunity to comply. Upon execution of the bond in the prescribed format and proof of compliance before the jurisdictional authority, the refund was directed to be released.</description>
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      <description>Refund of duty paid twice on the same consignment under Rule 173L of the erstwhile Central Excise Rules, 1944 was held conditional on compliance with earlier judicial directions requiring execution of a bond or security. The claim could not be sanctioned outright because the stipulated security had not yet been furnished, but the appellant was to be given an opportunity to comply. Upon execution of the bond in the prescribed format and proof of compliance before the jurisdictional authority, the refund was directed to be released.</description>
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