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1983 (7) TMI 319 - CEGAT MADRASExtract: .......wing proof of export, such as bills of lading, and followed it up with the necessary certification from the officers of Customs. 8. In the result, we find that the order of the Board rejecting the claims as barred by limitation under Section 11B of the Act is maintainable in law and on the facts of the case. Accordingly, we dismiss the appeal.
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