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    <title>2025 (3) TMI 1471 - CALCUTTA HIGH COURT</title>
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    <description>The SC reviewed a customs and GST refund dispute involving shipping bill certification. The court allowed the petitioner to present newly certified shipping bills, set aside the appellate authority&#039;s previous order, and stayed recovery proceedings. The judgment emphasized procedural fairness, directing a rehearing within three months and ensuring the petitioner&#039;s right to appeal despite the absence of a GST Appellate Tribunal.</description>
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      <description>The SC reviewed a customs and GST refund dispute involving shipping bill certification. The court allowed the petitioner to present newly certified shipping bills, set aside the appellate authority&#039;s previous order, and stayed recovery proceedings. The judgment emphasized procedural fairness, directing a rehearing within three months and ensuring the petitioner&#039;s right to appeal despite the absence of a GST Appellate Tribunal.</description>
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