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2008 (4) TMI 45 - SC - CustomsGoods(watch parts) imported under DEPB scheme were re-exported when found defective – drawback claimed but rejected on ground that duty was not paid in cash - revenue cannot be allowed to enrich itself by denying duty drawback as well as by refusing DEPB adjustment - Public Notice 16/2000 is held to be procedural in nature so applicable retrospectively – once the imported parts found defective are re-exported, assessee under the policy would be entitled for DEPB adjustment – appeal allowed
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