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    <title>2012 (5) TMI 572 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, finding insufficient evidence or reasoning in the adjudication order to support the conversion of the drawback claim from Serial No. 630202 to Sl. No. 630207. The lack of clear findings or reasons supporting the classification of the exported goods under the &#039;other&#039; category led to the decision in favor of the appellant, emphasizing the absence of substantial grounds to deny the claim for drawback.</description>
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      <description>The Tribunal allowed the appeal, finding insufficient evidence or reasoning in the adjudication order to support the conversion of the drawback claim from Serial No. 630202 to Sl. No. 630207. The lack of clear findings or reasons supporting the classification of the exported goods under the &#039;other&#039; category led to the decision in favor of the appellant, emphasizing the absence of substantial grounds to deny the claim for drawback.</description>
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