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2008 (7) TMI 177 - AT - CustomsAs per the provisions of Rule 12(1)(a) of the Customs and Central Excise Duties(Drawback) Rules, 1995, the exporter at the time of export has to give description of the goods, quantity etc. for deciding whether the goods are entitled to drawback - appellant’s claim for relaxation of above provisions of Rule 12(l)(a), was rejected by Commissioner without granting opportunity of hearing – violation of principle of natural justice – matter remanded
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