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1985 (12) TMI 226 - CEGAT, BOMBAYExtract: .......sider the declaration dated 25-7-1980 made by M/s. Morarjee Gokuldas Spinning and Weaving Mills Ltd., (Exhibit B), and such other materials that may be produced by the appellants or the department. If on verification the Assistant Collector is satisfied that rebate of duty had not been obtained he shall admit the drawback claims and grant drawback.
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