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    <title>2018 (7) TMI 36 - GUJARAT HIGH COURT</title>
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    <description>The court declared that the exemption notification dated 6-7-2016 should apply retrospectively to the period between 16-6-2016 and 5-7-2016. Consequently, the export of sugar made by the petitioners and other similarly situated exporters would continue to enjoy exemption from payment of export duty during this period, subject to the fulfilment of conditions in the notification. The competent authority was directed to adjudicate the show cause notice based on this declaration. The petition was disposed of accordingly.</description>
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      <description>The court declared that the exemption notification dated 6-7-2016 should apply retrospectively to the period between 16-6-2016 and 5-7-2016. Consequently, the export of sugar made by the petitioners and other similarly situated exporters would continue to enjoy exemption from payment of export duty during this period, subject to the fulfilment of conditions in the notification. The competent authority was directed to adjudicate the show cause notice based on this declaration. The petition was disposed of accordingly.</description>
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