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    <title>2015 (11) TMI 446 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the exported goods were not ready for use and required further processing, thus classifying them under Tariff Item 732616 of the Drawback Schedule. The demand for differential drawback, interest, and penalties was rejected. The appeals by the appellant company and its Managing Director were allowed, with the Revenue authorized to verify certificates provided by the appellant with export documents, ensuring principles of natural justice.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the exported goods were not ready for use and required further processing, thus classifying them under Tariff Item 732616 of the Drawback Schedule. The demand for differential drawback, interest, and penalties was rejected. The appeals by the appellant company and its Managing Director were allowed, with the Revenue authorized to verify certificates provided by the appellant with export documents, ensuring principles of natural justice.</description>
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