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Customs - Highlights / Catch Notes

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Recovery of demand when appeal has been restored and pending - ...

Customs

November 26, 2022

Recovery of demand when appeal has been restored and pending - Since the Appeal of petitioner has been restored to the CESTAT, no recovery in excess of 7.5% of the duty in dispute can be made by respondents. - The order to appropriate the refunds of petitioner against the demand imposed by Order-in-Original is set aside - HC

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