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    <description>Rebate of duty on export goods could not be denied solely because export proceeds were not shown as realised in convertible foreign exchange, where the Foreign Trade Policy permitted realisation in rupees through a specified Vostro account mechanism. The record, however, did not contain a clear factual finding on whether the claimed bank documentation satisfied Paragraph 2.40 of the Foreign Trade Policy 2009-14. In the absence of that finding, the matter required remand for fresh examination of the documents and a reasoned determination on compliance before entitlement to rebate could be decided.</description>
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