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Condition 13(i) of Notification 103/2008-Cus(N.T): Duty Drawback Eligibility Tied to Goods, Not Claimant Identity.

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....CENVAT Credit and Claiming All industry Duty drawback - merchant exporter - the restriction in condition 13 (i) of Notification 103/2008-Cus(N.T) is with reference to the goods manufactured and not with reference to the person who is claiming drawback - AT....

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