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Manufacturer Seeks Refund After Factory Closure Due to Plastic Pouch Ban u/r 16 of 2008 Rules.

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....Refund claim - manufacture of Gutkha and Pan Masala - Reopening after Closure of factory due to banning the use of plastic pouches - refund claim filed by the Appellant would come within the purview of Rule 16 of Rules 2008 - AT....

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