Petitioner Can Present Realization Certificate and Extension Order Under Regulation 9 for Duty Drawback Recovery.

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Full Text of the Document

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....Recovery of duty drawback for non realization of Foreign Exchange - the petitioner is entitled to at least one opportunity to produce the realization certificate as well as the order of extension, if any, passed in favour of the petitioner in terms of proviso to Regulation 9 before the original authority - HC....