Rebate Denied: Exporter Failed to Prove Duty-Paid Goods Were Same as Exported Items, No Refund Granted.

Denial of rebate claim - export of duty paid goods (Sugur) from warehouse - petitioner has not proved by adducing satisfactory documentary evidence that the goods cleared from the factory on payment of duty and the goods exported through the merchant exporter were one and the same - No refund - HC .....

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