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    <title>2022 (3) TMI 1494 - MADRAS HIGH COURT</title>
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    <description>Customs authorities were required to reconsider a duty drawback recovery demand after the petitioner claimed realisation of sale proceeds and produced supporting documents, including a portal communication showing removal of the alert. As the Revenue did not dispute that such material could be verified and could justify a revised order, the impugned order was set aside and the matter was remitted for fresh consideration. The respondents were given liberty to examine the documents, issue notice if further input was needed, and pass a revised order after verification.</description>
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