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1997 (2) TMI 152 - GOVERNMENT OF INDIAExtract: .......aged in Rule 13 of the Drawback Rules can be filed in respect of the goods exported under Section 75 ibid only and not for the goods exported under Section 74 ibid. 7.In view of the foregoing discussions and findings, Govt. does not find any merit to interfere with the orders of the lower authority. The revision application is accordingly rejected.
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