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2007 (11) TMI 226 - AT - CustomsDemand raised on appellant (transferor of advance license) on the ground that the condition of Not. 203/92 as regards non-availment of Credit in respect of input used in their exported product, don’t stands fulfilled – held that even if the Credit was available, the same was reversed by the said manufacturer, hence benefit of notification not deniable to appeallant – in case of transfer of license person who is transferee is only liable to pay duty because he has actually imported the goods
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