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    <title>2015 (10) TMI 2085 - BOMBAY HIGH COURT</title>
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    <description>The revisional authority upheld the order dismissing the revision application for the recovery of excess drawback duties of Customs. The appellate authority found no misdeclaration or suppression of material facts regarding the IC Engines exported, concluding that the department lacked crucial information. The revisional authority emphasized that the benefit of the drawback scheme should not be denied solely based on the application rule used, supporting exporters&#039; reimbursement of duties on inputs. The writ petition was dismissed, with no costs awarded, and the respondent was granted two weeks to file Vakalatnama.</description>
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      <link>https://www.taxtmi.com/caselaws?id=266811</link>
      <description>The revisional authority upheld the order dismissing the revision application for the recovery of excess drawback duties of Customs. The appellate authority found no misdeclaration or suppression of material facts regarding the IC Engines exported, concluding that the department lacked crucial information. The revisional authority emphasized that the benefit of the drawback scheme should not be denied solely based on the application rule used, supporting exporters&#039; reimbursement of duties on inputs. The writ petition was dismissed, with no costs awarded, and the respondent was granted two weeks to file Vakalatnama.</description>
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