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2009 (3) TMI 394 - KARNATAKA HIGH COURTClaim for drawback - The adjudicating authority having given a categorical finding that the petitioner was not entitled to the duty drawback claim for availing the benefit under the Notification No. 67/98-Cus. (N.T.), dated 1-9-1998, particularly as the petitioner did not fall within the category of ‘exporter’ who can claim the benefits under this notification and on the other hand having misrepresented facts and having claimed a wrong benefit, which was otherwise not available to the petitioner and the denial of benefit being not merely for the non-compliance of the procedural requirement of obtaining prior permission to get exported the material manufactured in a 100% export oriented unit on job work basis, but with or without such permission for the more important reason of the notification itself being not applicable to the petitioner - The revisional authority having bestowed its attention on facts and also having applied the relevant law which held the field at the relevant time – No need or justification for interfering with impugned order passed by revisional authority - these writ petitions are rejected
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