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    <title>2018 (7) TMI 1019 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ petition in a case involving the rejection of supplementary drawback claims due to a 7-day delay beyond the permissible period. The court emphasized the purpose of the Drawback Rules to boost exports and granted relief to the petitioner by directing the application of revised drawback rates and payment within three months. The court&#039;s decision highlighted the importance of not narrowly interpreting rules and allowing exemptions to ensure exporters receive entitled benefits.</description>
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