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    <description>Dispute concerns the interpretation of configuration vis-à-vis taken into use under the proviso to Rule 3 of the Duty Drawback Rules; the court concluded prior CBIC clarifications and consequential show cause notices and Orders-in-Original were quashed, with amounts to be computed by parties and released by specified dates following dismissal of the SLP. The decision treats filing of a review petition as not preventing enforcement where no review has been listed, and directs payment of statutory interest under the relevant provision, with specified timelines for finalisation and disbursal of sums.</description>
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