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    <description>The Tribunal remanded the refund claim back to the original authority due to a lack of specific grounds for rejection, emphasizing the need for procedural compliance. The decision aimed to ensure fairness and adherence to legal precedents, providing the appellant with an opportunity to present their case within three months for proper disposal in accordance with the Customs Act. The outcome focused on upholding principles of natural justice and procedural fairness in addressing the complexities of duty exemption eligibility and equipment relocation.</description>
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