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    <title>2022 (7) TMI 987 - CESTAT AHMEDABAD</title>
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    <description>The tribunal set aside the Principal Commissioner&#039;s decision, allowing the appellant&#039;s appeal for conversion of the Export Promotion Scheme from Duty Drawback to Advance License. The tribunal found the appellant&#039;s actions did not violate the circular and were permissible under Section 149 of the Customs Act. Consequential relief was granted, with instructions for the department to verify and return the drawback amount if necessary.</description>
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      <description>The tribunal set aside the Principal Commissioner&#039;s decision, allowing the appellant&#039;s appeal for conversion of the Export Promotion Scheme from Duty Drawback to Advance License. The tribunal found the appellant&#039;s actions did not violate the circular and were permissible under Section 149 of the Customs Act. Consequential relief was granted, with instructions for the department to verify and return the drawback amount if necessary.</description>
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