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    <title>2021 (8) TMI 448 - Supreme Court</title>
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    <description>Foreign award enforcement under the Arbitration and Conciliation Act is confined to the narrow refusal grounds in Section 48, and those grounds cannot be expanded into a merits review. Section 47 is procedural and does not require the award-holder to independently prove, at the enforcement stage, that a non-signatory is bound. Section 48(1)(a) and 48(1)(c) do not permit resistance merely because the respondent says it was never a party or that the tribunal wrongly applied alter ego findings. Section 48(1)(b) does not allow an attack on the adequacy of reasons, and a best-judgment damages assessment is not, by itself, contrary to public policy.</description>
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      <link>https://www.taxtmi.com/caselaws?id=410870</link>
      <description>Foreign award enforcement under the Arbitration and Conciliation Act is confined to the narrow refusal grounds in Section 48, and those grounds cannot be expanded into a merits review. Section 47 is procedural and does not require the award-holder to independently prove, at the enforcement stage, that a non-signatory is bound. Section 48(1)(a) and 48(1)(c) do not permit resistance merely because the respondent says it was never a party or that the tribunal wrongly applied alter ego findings. Section 48(1)(b) does not allow an attack on the adequacy of reasons, and a best-judgment damages assessment is not, by itself, contrary to public policy.</description>
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