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2005 (3) TMI 309 - AT - CustomsExtract: .......hat the export product is manufactured out of inputs which have not at all suffered any duty, the mischief of Drawback Rule 3(1)(ii) would be attracted and no Drawback claim can be sanctioned. Under these circumstances, there is absolutely no infirmity in the adjudication order. Hence the appeal is dismissed. (Pronounced in open Court on 17-3-2005)
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