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2018 (7) TMI 451 - AT - CustomsDuty Drawback - N/N. 68/2011-Cus (NT) dt. 22.09.2011 - appellant contended that no test was conducted on the samples drawn from the exported goods - Held that:- The goods were finally assessed as Mild Steel Stranded wire as declared by the exporter. It is noted that the assessment orders were not challenged by the dept. - The Tribunal in the case of TVS Motor Co. Ltd. v. CCE & ST, Mysore [2017 (6) TMI 163 - CESTAT BANGALORE] allowed the refund in an identical situation - appeal allowed - decided in favor of appellant.
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