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Customs - Highlights / Catch Notes

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Refund of Rubber Cess - The appellate tribunal, on its own, ...

Customs

January 22, 2021

Refund of Rubber Cess - The appellate tribunal, on its own, should have looked into the matter on its own merits. For the purpose of considering the case-law referred to in the impugned order, the matter should not have been remanded. - HC

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