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    <title>2023 (4) TMI 931 - DELHI HIGH COURT</title>
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    <description>The Court upheld the order rejecting the revision application for refund of duty drawback, amounting to Rs. 1,74,11,800, availed by the petitioner for exports. The Court found that the petitioner failed to meet the conditions specified in the Drawback Rules for exemption from duty drawback recovery, including not receiving compensation from ECGC. The Court dismissed the petition, ruling that the petitioner was liable to pay duty drawback as per the Customs Act provisions.</description>
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      <description>The Court upheld the order rejecting the revision application for refund of duty drawback, amounting to Rs. 1,74,11,800, availed by the petitioner for exports. The Court found that the petitioner failed to meet the conditions specified in the Drawback Rules for exemption from duty drawback recovery, including not receiving compensation from ECGC. The Court dismissed the petition, ruling that the petitioner was liable to pay duty drawback as per the Customs Act provisions.</description>
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