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    <title>2025 (5) TMI 2298 - SC Order</title>
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    <description>Transitional refund under the GST saving framework concerned CVD and SAD paid after GST for regularisation of an advance authorisation default. The reported view notes that such refund was treated as admissible under the existing-law saving provisions, and that the Tribunal&#039;s approach was upheld by the High Court. The Supreme Court record further states that delay was condoned, notice was issued, and any refund order not yet implemented was directed not to be acted upon pending further proceedings.</description>
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      <description>Transitional refund under the GST saving framework concerned CVD and SAD paid after GST for regularisation of an advance authorisation default. The reported view notes that such refund was treated as admissible under the existing-law saving provisions, and that the Tribunal&#039;s approach was upheld by the High Court. The Supreme Court record further states that delay was condoned, notice was issued, and any refund order not yet implemented was directed not to be acted upon pending further proceedings.</description>
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