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    <title>2026 (5) TMI 143 - GUJARAT HIGH COURT</title>
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    <description>Refund of anti-dumping duty paid before rescission was sustained because the final findings had already concluded that continued duty on the goods was not justified and the duty was liable to be withdrawn. The rescinding notification operated prospectively and expressly preserved acts done before rescission, so it did not bar refund of duty collected prior to 29.02.2012. On that basis, the Tribunal&#039;s acceptance of the refund claim was not interfered with, and the matter was decided in favour of the assessee.</description>
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