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    <title>2023 (9) TMI 1545 - BOMBAY HIGH COURT</title>
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    <description>HC Bombay ruled that IGST authorities cannot reject refund claims due to duty drawback percentage discrepancies. Refund under IGST Act is independent of Customs Act duty drawback provisions. Customs authorities retain right to investigate potential illegal benefits separately. Court directed concerned authority to process petitioners&#039; refund application by 13 March 2020, with next hearing set for 9 October 2023.</description>
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      <description>HC Bombay ruled that IGST authorities cannot reject refund claims due to duty drawback percentage discrepancies. Refund under IGST Act is independent of Customs Act duty drawback provisions. Customs authorities retain right to investigate potential illegal benefits separately. Court directed concerned authority to process petitioners&#039; refund application by 13 March 2020, with next hearing set for 9 October 2023.</description>
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