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    <title>2017 (9) TMI 1368 - CESTAT CHENNAI</title>
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    <description>The appeal was allowed by the Tribunal, setting aside the rejection of drawback applications and permitting the simultaneous availment of DEPB and Drawback benefits under specific conditions outlined in Circular No. 39/2001-Cus. The Tribunal found the appeal maintainable despite being filed against a letter, emphasizing that any decision affecting a party&#039;s rights warrants an appeal. The matter was remanded to the Commissioner for further consideration, with directions for a thorough review of the appellant&#039;s entitlement to benefits, including the necessity of duty payment documents and avoiding double benefits for the same export product.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348611</link>
      <description>The appeal was allowed by the Tribunal, setting aside the rejection of drawback applications and permitting the simultaneous availment of DEPB and Drawback benefits under specific conditions outlined in Circular No. 39/2001-Cus. The Tribunal found the appeal maintainable despite being filed against a letter, emphasizing that any decision affecting a party&#039;s rights warrants an appeal. The matter was remanded to the Commissioner for further consideration, with directions for a thorough review of the appellant&#039;s entitlement to benefits, including the necessity of duty payment documents and avoiding double benefits for the same export product.</description>
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