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    <title>2016 (3) TMI 1491 - SC Order</title>
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    <description>The SC granted leave and directed the proper officer to pass a speaking order under Section 17(2) read with Section 17(5) of the Act, 1962, after affording the appellant an opportunity of hearing regarding the refund of provisional assessed duty deposited under protest. The HC&#039;s decision requiring such compliance was upheld.</description>
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