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2011 (3) TMI 1556 - HC - Central ExciseExtract: .......pital goods before export does not in any way affect the duty liability on export of such capital goods and consequently does not affect the right of the assessee to claim rebate of duty paid on export of such capital goods. 9. For all the aforesaid reasons, we see no merit in the petition and the same is hereby dismissed with no order as to costs.
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