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2006 (12) TMI 281 - CESTAT, MUMBAIExtract: .......vestigation conducted by the Revenue may raised some doubt but cannot be considered as sufficient positive and tangible evidence so as to dislodge the appellants claim of drawback. In view of the foregoing discussion, we set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounced in court on 19-12-2006)
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