Petitioner Seeks Duty Drawback Refund; No Fraud or Misdeclaration Found, Strengthening Their Claim for Refund Approval.

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....Refund of Duty Drawback – Petitioner had not used the word “manufacturer” or stated that he had got the goods/garments manufactured on job work. Thus, it can be argued that there was no fraud, suppression of facts or misdeclaration by the petitioner. - HC....