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    <title>2017 (12) TMI 1114 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the writ petitions challenging the rejection of refund claims for Terminal Excise Duty, emphasizing the entitlement of the petitioner to the refund under the existing policy provisions. The Court directed the authorities to process the refund claims within a specified timeframe, following legal precedents and rejecting the notion of denying refunds based on subsequent amendments to the regime. The Court&#039;s decision was based on a thorough analysis of relevant legal principles and precedents from various High Courts.</description>
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      <description>The High Court allowed the writ petitions challenging the rejection of refund claims for Terminal Excise Duty, emphasizing the entitlement of the petitioner to the refund under the existing policy provisions. The Court directed the authorities to process the refund claims within a specified timeframe, following legal precedents and rejecting the notion of denying refunds based on subsequent amendments to the regime. The Court&#039;s decision was based on a thorough analysis of relevant legal principles and precedents from various High Courts.</description>
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