https://www.taxtmi.com/caselaws?id=97472 The appeal was allowed, and the impugned order was set aside. The appellant's duty drawback claims for exported Cast Alloy Permanent Magnets in unmagnetised condition were reinstated based on the evidence provided, including certifications by the Central Excise authorities. The judgment stressed the importance of the Department providing concrete evidence when disputing the description and classification of exported goods. The appellant was granted the drawback amount applicable to Cast Alloy Permanent Magnets in unmagnetised condition, as per relevant invoices and certifications. en-us Tue, 26 Oct 1999 00:00:00 +0530 Wed, 22 Feb 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97472 The appeal was allowed, and the impugned order was set aside. The appellant's duty drawback claims for exported Cast Alloy Permanent Magnets in unmagnetised condition were reinstated based on the evidence provided, including certifications by the Central Excise authorities. The judgment stressed the importance of the Department providing concrete evidence when disputing the description and classification of exported goods. The appellant was granted the drawback amount applicable to Cast Alloy Permanent Magnets in unmagnetised condition, as per relevant invoices and certifications. Case-Laws Central Excise Tue, 26 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97472