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2006 (9) TMI 19 - APPELLATE TRIBUNAL, MUMBAICustoms – Duty drawback – Enquiries conducted by DRI, Madras, reveled that goods were available for sale at much lover price than the price at which the party has exported goods and claimed drawback relying upon some invalid evidences. Since exports were allowed after due verification of all aspects, claim of duty drawback is upheld.
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