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    <description>The Court directed respondent No. 3 to suspend the show cause notice and the petitioner&#039;s refund application until respondent No. 4 completed the investigation on the eligibility of the petitioner for MEIS benefits. The judgment emphasized the need to await the investigation&#039;s outcome before deciding on refund claims under the Customs Act, ensuring a fair process for all parties involved.</description>
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      <description>The Court directed respondent No. 3 to suspend the show cause notice and the petitioner&#039;s refund application until respondent No. 4 completed the investigation on the eligibility of the petitioner for MEIS benefits. The judgment emphasized the need to await the investigation&#039;s outcome before deciding on refund claims under the Customs Act, ensuring a fair process for all parties involved.</description>
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