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2023 (7) TMI 270 - MADRAS HIGH COURTRefund u/s 27 and 27A of the Customs Act, 1962 - HELD THAT:- The impugned order is set aside and the matter remanded to the original authority for fresh consideration after hearing the parties based on the outcome of Special Leave Petition filed against the order of the Bombay High Court in the case of M/S. CMS INFO SYSTEMS LIMITED VERSUS THE UNION OF INDIA & OTHERS [2017 (1) TMI 786 - BOMBAY HIGH COURT]. Petition disposed off.
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