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2008 (5) TMI 234 - AT - CustomsAppellant approached for conversion of draw back shipping bills to DEEC shipping bills - There is nothing on record to say that the appellants had claimed the duty drawback and was sanctioned to him - In the absence of any such sanctioning of duty drawback, impugned order rejecting the request of the appellant to convert the drawback shipping bills, is liable to be set aside - lower authorities are directed to convert the bills
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