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2008 (1) TMI 160 - HC - CustomsWhether Tribunal is right in holding that time limit is not applicable to the refund of bank guarantee - respondent has fulfilled the export obligation but could not produce the discharge certificate from the licensing authority – bank guarantee discharged by license authority – held that bank guarantee furnished in order to secure the due performance of the export obligation cannot be regarded as payment of duty – refund allowable – revenue appeal dismissed
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