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    <title>2023 (5) TMI 457 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging a letter from the Commissioner of Customs, which stated that the only recourse for claiming drawback benefit was to file a supplementary claim under Section 75 of the Customs Act, 1962. The court found no legal infirmity in the decision and advised the petitioner to follow the prescribed procedure under the Act to seek relief from the authorities. Additionally, the court rejected the petitioner&#039;s claim for a refund due to a mis-match in the shipping bill caused by an error in the stuffing report, distinguishing it from a previous case where a refund was granted based on correct details provided.</description>
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    <pubDate>Mon, 13 Mar 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=437650</link>
      <description>The court dismissed the writ petition challenging a letter from the Commissioner of Customs, which stated that the only recourse for claiming drawback benefit was to file a supplementary claim under Section 75 of the Customs Act, 1962. The court found no legal infirmity in the decision and advised the petitioner to follow the prescribed procedure under the Act to seek relief from the authorities. Additionally, the court rejected the petitioner&#039;s claim for a refund due to a mis-match in the shipping bill caused by an error in the stuffing report, distinguishing it from a previous case where a refund was granted based on correct details provided.</description>
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