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2011 (3) TMI 724 - CESTAT, CHENNAIRefund - Re-export - Defective inputs exported back to the original supplier - Additional duty amount was reversed at the time of removal of the defective inputs for export - Duty was paid when the inputs were imported - Therefore, there is no valid reason for rejecting the claim for refund of import duty on the ground of procedural lapse - Decided in favour of assessee.
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