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2008 (4) TMI 115 - AT - CustomsExport – drawback claimed – subsequently it was noticed that goods were not cleared at the port of destination – since goods are not available for confiscation, imposing redemption fine in this case may not be warranted - interest became payable till the date of payment. Therefore, it is clarified that even in the absence of specific order of the Commissioner, the provisions of Section 75 A(2) will operate and the interest on erroneous drawback becomes payable
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