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    <title>2011 (1) TMI 58 - CESTAT, CHENNAI</title>
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    <description>Free shipping bills for export of maize were held convertible into drawback shipping bills where duty drawback at the all industry rate was available. The Tribunal relied on its earlier decision in the same party&#039;s case, and the Revenue accepted that the claim was allowable in light of that precedent. The impugned order was set aside, and conversion of the shipping bills was permitted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=202430</link>
      <description>Free shipping bills for export of maize were held convertible into drawback shipping bills where duty drawback at the all industry rate was available. The Tribunal relied on its earlier decision in the same party&#039;s case, and the Revenue accepted that the claim was allowable in light of that precedent. The impugned order was set aside, and conversion of the shipping bills was permitted.</description>
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