https://www.taxtmi.com/highlights?id=18338 As the Bank guarantee has already been invoked, it may not be appropriate to direct the revenue to refund the amount unless the petitioner produces the discharge certificate from the competent authority regarding discharge of export obligation - HC en-us Mon, 28 Apr 2014 11:00:12 +0530 Mon, 28 Apr 2014 11:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18338 As the Bank guarantee has already been invoked, it may not be appropriate to direct the revenue to refund the amount unless the petitioner produces the discharge certificate from the competent authority regarding discharge of export obligation - HC Highlights Customs Mon, 28 Apr 2014 11:00:12 +0530 https://www.taxtmi.com/highlights?id=18338