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    <title>2023 (1) TMI 156 - GUJARAT HIGH COURT</title>
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    <description>The High Court ruled in favor of the petitioners, directing the respondent authorities to refund Rs. 23,62,796.00 paid as Anti Dumping Duty with 6% interest per annum. The Court emphasized the binding nature of appellate directions, holding that the duty levied during the gap period between provisional and final notifications was illegal. The Court found the writ petition under Article 226 maintainable for refund claims collected unlawfully, ordering the refund within eight weeks.</description>
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    <pubDate>Fri, 16 Dec 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=432409</link>
      <description>The High Court ruled in favor of the petitioners, directing the respondent authorities to refund Rs. 23,62,796.00 paid as Anti Dumping Duty with 6% interest per annum. The Court emphasized the binding nature of appellate directions, holding that the duty levied during the gap period between provisional and final notifications was illegal. The Court found the writ petition under Article 226 maintainable for refund claims collected unlawfully, ordering the refund within eight weeks.</description>
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      <pubDate>Fri, 16 Dec 2022 00:00:00 +0530</pubDate>
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