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    <title>Court Rules Denial of Exemptions and Duty Refund Due to Delay Would Cause Significant Injustice.</title>
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    <description>The appellant having been once found to be eligible for exemptions and refund of duty paid, denial of benefit of exemptions and refund on the ground of delay, in our considered opinion, will cause grave injustice which cannot be permitted.</description>
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      <description>The appellant having been once found to be eligible for exemptions and refund of duty paid, denial of benefit of exemptions and refund on the ground of delay, in our considered opinion, will cause grave injustice which cannot be permitted.</description>
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