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2010 (4) TMI 891 - GOVERNMENT OF INDIA, MINISTRY OF FINANCEClaim for drawback under special brand rate for the export on abandoned goods - drawback declaration attached to the shipping bill was signed by both M/s. MMTC (exporter) as well as M/s. HMIL (manufacturer) - disclaimer certificate revealed that the goods were exported by M/s. MMTC on behalf of M/s. TATA AIG General Insurance Co. Ltd. – Held that:- Once the state of identity of the impugned goods has already changed and once the applicant has abandoned all rights and interests in the “said goods” then, the applicant should and can not have any liaison with any happening (profitable or expenditure) connected with those “abandoned goods”. M/s. HMIL had abandoned their rights, title and interest in the impugned goods to the insurance company and had received the insurance claim of Rs. 25.59 crores - title of goods got transferred to the M/s. TATA AIG who in turn has exported the goods through M/s. MMTC. Since the disclaimer certificate is disputed by M/s. MMTC, the benefit of said certificate cannot be extended to the applicant in this case – drawback allowed to MMTC
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