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2010 (2) TMI 356 - KARNATAKA HIGH COURTDrawback Rules- whether an exporter can claim duty drawback at its maximum permitted level even when in the hands of a class of importers, the customs duty paid is found to be at a lesser rate and not the full rate of duty as is normally paid by all other classes of importers. Held that- such question not answered either by counsel for petitioner or by commissioner himself. Commissioner directed to provide High Court the statutory provisions in the Act, the relevant rules, and all Board Circulars governing them, complied them in paperbook.
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