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    <title>1974 (9) TMI 52 - HIGH COURT OF PATNA</title>
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    <description>The High Court allowed all five writ applications filed by Tata Iron and Steel Company Limited, quashing the Central Government&#039;s orders denying refund of excise duty. The Court directed the Central Government to reconsider the petitioner&#039;s claim for exemption under a notification, emphasizing the importance of providing the petitioner with the opportunity to present relevant documents. The judgment focused on ensuring procedural fairness and allowing the petitioner to substantiate its claim for refund of excise duty.</description>
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    <pubDate>Tue, 17 Sep 1974 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=40485</link>
      <description>The High Court allowed all five writ applications filed by Tata Iron and Steel Company Limited, quashing the Central Government&#039;s orders denying refund of excise duty. The Court directed the Central Government to reconsider the petitioner&#039;s claim for exemption under a notification, emphasizing the importance of providing the petitioner with the opportunity to present relevant documents. The judgment focused on ensuring procedural fairness and allowing the petitioner to substantiate its claim for refund of excise duty.</description>
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      <pubDate>Tue, 17 Sep 1974 00:00:00 +0530</pubDate>
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