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    <title>High Court rules against reopening duty drawback denial for exporters using Modvat facility for 2006-2007 exports.</title>
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    <description>Denial of drawback - Exporters of goods purchased from the market were to be treated as having availed Modvat facility. - Thus the exports had been finalized and duty drawback paid as long back as in 2006-2007, the attempt to reopening the entire issue by the petitioner was clearly unwarranted - HC</description>
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