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2018 (2) TMI 1170 - AT - Central ExciseRefund claim - denial on the ground that the shipping bills and the Bill of lading are not in the name of the respondent - Held that: - the name of M/s. Liberty Marine Syndicate Pvt. Ltd. and M/s. Resource International Pvt. Ltd. were mentioned in the shipping bills at the time when the goods were exported. Therefore, they are the exporter under the Customs Act - appeal allowed - decided in favor of Revenue.
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