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    <title>2021 (12) TMI 89 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD allowed the appeals filed by the appellant, who sought an amendment in the drawback serial number mentioned in shipping bills for exported brass articles. The Tribunal found that the requested amendment was legitimate under Section 149, as the correct serial number was reflected in export invoices and other existing documents possessed by the verifying officer. The rejection of the request was deemed incorrect, and the appellant was entitled to the amendment, leading to the set aside of the impugned orders on 02.12.2021.</description>
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      <title>2021 (12) TMI 89 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=415323</link>
      <description>The Appellate Tribunal CESTAT AHMEDABAD allowed the appeals filed by the appellant, who sought an amendment in the drawback serial number mentioned in shipping bills for exported brass articles. The Tribunal found that the requested amendment was legitimate under Section 149, as the correct serial number was reflected in export invoices and other existing documents possessed by the verifying officer. The rejection of the request was deemed incorrect, and the appellant was entitled to the amendment, leading to the set aside of the impugned orders on 02.12.2021.</description>
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