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2008 (4) TMI 131 - CESTAT NEW DELHICommissioner denied the benefit under DEEC Scheme and also denied duty drawback & hold that if this concessions are already availed by party, they shall be reversed - appellants submitted that draw back has not been claimed in shipping bills - If in some cases, they have not availed the DEEC Scheme benefits as claimed by the appellant, the question of reversal the same doesn’t arise - authorities are directed to determine the amounts which is required to be reversed as per Commissioner’s order
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