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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Drawback claim processing: automated EDI queueing with query response requirement for sanctioning refunds by customs officers.</h1> Drawback claims are processed automatically through the Customs EDI system on a first-come-first-served basis, subject to clearance after exporters reply to queries/deficiencies recorded at the Service Centre; sanctioned claims are compiled in a daily scroll and transmitted to the bank for credit to exporters, and physical export may be confirmed by electronic transfer of the EGM by steamer agents/shipping lines into the Customs EDI system.

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