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    <title>Refund Claim Approved for Courier Services Despite Non-Realization of Foreign Exchange Due to Warranty Replacement Obligation.</title>
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    <description>Refund claim - courier services availed for the export of goods - rejection on the ground of non-realization of foreign exchange - appellants are under obligation to supply the parts under free warranty replacement, then in that case no monetary consideration flow from the buyer - refund allowed - AT</description>
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