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Refund Approved Without Shipping Bill Number on Bank Certificate; Invoice Details Sufficient for Compliance Under Notification No. 17/2009-ST.

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....Refund - Notification No. 17/2009-ST - While the bank realisation certificate does not mention the shipping bill number, it does mention the invoice number and date and the shipping bills filed by the appellant do mention the export invoice number. - refund allowed - AT....

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