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    <title>2017 (6) TMI 1008 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal filed by the Revenue challenging the order of the Commissioner (Appeals) regarding the demand of drawback claimed by the exporter. The Tribunal held that it lacked jurisdiction to decide issues related to payment of drawback as provided in Chapter X of the Customs Act, 1962. Referring to a previous case, the Tribunal emphasized that appeals involving mixed questions of fact and law related to both drawback and classification cannot be entertained. The decision was based on statutory provisions and precedents from previous judgments.</description>
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      <description>The Tribunal dismissed the appeal filed by the Revenue challenging the order of the Commissioner (Appeals) regarding the demand of drawback claimed by the exporter. The Tribunal held that it lacked jurisdiction to decide issues related to payment of drawback as provided in Chapter X of the Customs Act, 1962. Referring to a previous case, the Tribunal emphasized that appeals involving mixed questions of fact and law related to both drawback and classification cannot be entertained. The decision was based on statutory provisions and precedents from previous judgments.</description>
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