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    <description>The Central Government may, if satisfied that failure to comply with a drawback rule by an exporter or authorised agent was for reasons beyond their control, and after considering any representation, exempt that person from the provision and allow drawback, provided reasons for the exemption are recorded in writing.</description>
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      <description>The Central Government may, if satisfied that failure to comply with a drawback rule by an exporter or authorised agent was for reasons beyond their control, and after considering any representation, exempt that person from the provision and allow drawback, provided reasons for the exemption are recorded in writing.</description>
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