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    <title>Court Grants Duty Refund with Interest Due to Export Non-Occurrence; Time Limit for Claims Acknowledged.</title>
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    <description>Refund claim of duty paid but actual export could not take place - time limitation - The right of the petitioner to seek return of the amount deposited while filing the shipping bill thus stems from the fact that the anticipated export never took place - refund allowed with interest - HC</description>
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