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    <description>The High Court affirmed the lower Court&#039;s ruling that the Civil Court&#039;s jurisdiction was barred in a refund claim matter under the Customs Act, 1962, and the Central Excise and Salt Act, 1944. The appeal was dismissed, emphasizing the exclusivity of statutory provisions in adjudicating refund claims and precluding Civil Courts from intervening in such matters.</description>
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      <description>The High Court affirmed the lower Court&#039;s ruling that the Civil Court&#039;s jurisdiction was barred in a refund claim matter under the Customs Act, 1962, and the Central Excise and Salt Act, 1944. The appeal was dismissed, emphasizing the exclusivity of statutory provisions in adjudicating refund claims and precluding Civil Courts from intervening in such matters.</description>
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