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Customs Refund Claim: Legal Benefit u/s 3(5) of Customs Tariff Act Cannot Be Overridden by Circular.

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Full Text of the Document

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....Refund claim - additional duty of Customs paid u/s 3(5) of the CTA, 1975 - N/N. 102/2007-Cus dated 14.09.2007 - it is well settled that the substantial benefit granted by law cannot be taken away by a circular - AT....

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