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1993 (8) TMI 88 - GOVERNMENT OF INDIAExtract: .......he goods so as to attract the provisions of Rule 3(1) of the Drawback Rules. Hence, Rule 3(1) of the Drawback Rules has rightly been applied by the lower authorities. 12. In view of the above discussions review proceedings initiated by the Show Cause Notices succeed and accordingly the order-in-appeal is set aside and order-in-original is restored.
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