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2004 (7) TMI 167 - AT - CustomsExtract: .......f drawback cannot be made when export value was indeed more than the amount of drawback claimed. Order of repayment of a part of drawback amount fails to sustain as per Section 76(1)(b) of Customs Act, 1962. 7. In the light of the above observation and the facts covered by this case, the appeal has to be allowed. Accordingly, the appeal is allowed.
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