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1997 (10) TMI 84 - GOVERNMENT OF INDIAExtract: .......c. Equally, the same applies to the acceptance of proof of exports by Assistant Commissioner (Refunds). Having not done so, merely asking the respondents to furnish all the original documents, which are in any case not with them, is nothing but harassment and is viewed seriously. 12. The Show Cause Notice dated 31-7-1997 is disposed of accordingly.
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