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    <title>1985 (3) TMI 75 - HIGH COURT OF DELHI</title>
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    <description>The court ruled in favor of the petitioner, emphasizing the trade practice of provisional assessment pending analysis availability. It criticized the respondents for not considering this practice and the presence of iron ore fines in the exported goods. The court quashed the orders rejecting the refund and mandated the respondents to refund the excess duty amount due within four months, given the delay in processing the refund applications. No costs were awarded in this judgment.</description>
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    <pubDate>Wed, 20 Mar 1985 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=41796</link>
      <description>The court ruled in favor of the petitioner, emphasizing the trade practice of provisional assessment pending analysis availability. It criticized the respondents for not considering this practice and the presence of iron ore fines in the exported goods. The court quashed the orders rejecting the refund and mandated the respondents to refund the excess duty amount due within four months, given the delay in processing the refund applications. No costs were awarded in this judgment.</description>
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      <pubDate>Wed, 20 Mar 1985 00:00:00 +0530</pubDate>
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