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2012 (9) TMI 342 - CGOVT - Central ExciseExport of goods – Drawback claim – Denial of drawback claim is based on test report – retest of remnant samples - Held that:- Denial of drawback claim on the basis of first test report cannot be held to be legal and proper - Department has not been able to produce any other evidence confirming misclassification of goods - in the absence of retest of remnant samples as the remnant samples were not available - original authority directed to sanction the drawback claims
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