Disposal of refund claim.

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..... Dumping) Rules, 2012 - Act-Rules - 6. Disposal of refund claim. If, on receipt of any such refund application, the Assistant Commissioner of Customs or the Deputy Commissioner of Customs .....

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..... duty refundable under this rule shall, instead of being refunded to the importer be credited to the fund, if he had passed on the incidence of such duty to any other person. - - statute, statutory .....

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