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    <title>2017 (5) TMI 130 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the deficiency memo issued by the Deputy Commissioner of Customs as it was found to be beyond the scope of the law. The court directed the respondents to process the duty drawback claims promptly and release the amounts due, emphasizing adherence to statutory provisions and timelines to prevent undue burden on exporters. Additionally, the court ordered the release of interest on delayed duty drawback payments in accordance with Section 75A of the Customs Act.</description>
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