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    <title>2018 (7) TMI 106 - CESTAT CHENNAI</title>
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    <description>The Tribunal remanded the case for denovo consideration due to uncertainties surrounding the jurisdiction of the Additional Director General, DGCEI under Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995, and the validity of Section 28(11) of the Customs Act, 1962. The conflicting interpretations of Tribunal decisions and High Court judgments, along with the pending Supreme Court judgment on related issues, led to the decision to review the matter afresh after the legal landscape is clarified.</description>
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      <description>The Tribunal remanded the case for denovo consideration due to uncertainties surrounding the jurisdiction of the Additional Director General, DGCEI under Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995, and the validity of Section 28(11) of the Customs Act, 1962. The conflicting interpretations of Tribunal decisions and High Court judgments, along with the pending Supreme Court judgment on related issues, led to the decision to review the matter afresh after the legal landscape is clarified.</description>
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