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    <title>2024 (1) TMI 475 - CALCUTTA HIGH COURT</title>
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    <description>The HC set aside the revisional authority&#039;s order dated 20th December, 2019 that had denied duty drawback to a 100% EOU petitioner on bulk tea. The court found the revisional authority improperly considered grounds not part of the original show cause notice or adjudication order. The petitioner was held entitled to drawback benefits under DGFT Notification No. 39(RE-01)/1997-2002 dated 22nd November, 2001, having fulfilled all statutory criteria. The appellate authority&#039;s order allowing drawback was upheld, with the writ petition disposed of without costs.</description>
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    <pubDate>Fri, 05 Jan 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=448076</link>
      <description>The HC set aside the revisional authority&#039;s order dated 20th December, 2019 that had denied duty drawback to a 100% EOU petitioner on bulk tea. The court found the revisional authority improperly considered grounds not part of the original show cause notice or adjudication order. The petitioner was held entitled to drawback benefits under DGFT Notification No. 39(RE-01)/1997-2002 dated 22nd November, 2001, having fulfilled all statutory criteria. The appellate authority&#039;s order allowing drawback was upheld, with the writ petition disposed of without costs.</description>
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