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    <title>2025 (10) TMI 1354 - DELHI HIGH COURT</title>
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    <description>Clarification concerning the application of the taken into use proviso to the duty drawback rules and related CBIC clarifications resulted in quashing of show cause notices and Orders-in-Original insofar as they withheld drawback amounts; the remedy was pursued by writ jurisdiction and the court found no justification for retaining drawback amounts after dismissal of the leave petition, prompting an award of statutory interest for prior withholding. The payment of statutory interest will be determined at the next hearing and administrative instructions were noted as outstanding for the customs department.</description>
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