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    <title>2022 (3) TMI 706 - MADRAS HIGH COURT</title>
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    <description>The High Court directed the petitioner, an exporter, to pursue a revisional remedy under Section 35EE of the Central Excise Act, 1944, for the interest claim on duty drawback refund. The Court emphasized the efficacy of the alternative remedy despite potential delays, instructing the petitioner to file a revision within two weeks. It mandated the revisional authority to decide on the interest claim within 60 days, highlighting the importance of notice, personal hearing, and prompt resolution. The Court disposed of the writ petition, ensuring a timely resolution of the interest claim through the revisional process.</description>
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      <title>2022 (3) TMI 706 - MADRAS HIGH COURT</title>
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      <description>The High Court directed the petitioner, an exporter, to pursue a revisional remedy under Section 35EE of the Central Excise Act, 1944, for the interest claim on duty drawback refund. The Court emphasized the efficacy of the alternative remedy despite potential delays, instructing the petitioner to file a revision within two weeks. It mandated the revisional authority to decide on the interest claim within 60 days, highlighting the importance of notice, personal hearing, and prompt resolution. The Court disposed of the writ petition, ensuring a timely resolution of the interest claim through the revisional process.</description>
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