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AIR duty drawback: central excise commissionerates must provide specified exporter and input data to enable annual calculation. Commissionerates must compile Annexure-1 product-wise data for representative exporters showing production, home consumption, exports, FOB/assessable values, and detailed Tables of major locally procured and imported inputs (quantities, values, duties) plus input services tax paid, attach supporting duty-paying documents, and submit hard-copy invoices for specified Annexure-3 inputs from manufacturers cleared from January 2014.
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Provisions expressly mentioned in the judgment/order text.
AIR duty drawback: central excise commissionerates must provide specified exporter and input data to enable annual calculation.
Commissionerates must compile Annexure-1 product-wise data for representative exporters showing production, home consumption, exports, FOB/assessable values, and detailed Tables of major locally procured and imported inputs (quantities, values, duties) plus input services tax paid, attach supporting duty-paying documents, and submit hard-copy invoices for specified Annexure-3 inputs from manufacturers cleared from January 2014.
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