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2007 (12) TMI 57 - CESTAT, KOLKATAExported goods received back - doubt was raised regarding identity of the imported pieces with the original pieces which were earlier exported – re-export after repair - but in re-exported, DEPB benefit was claimed – so it can be presumed, that at least description of the goods in question have been properly examined and on that basis it is possible to conclude that condition u/not..158/95 have been satisfied- initially no drawback, DEPB was taken so benefit of not. 94/96 is available
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