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Duty Drawback Claims Denied for Reconditioned or Refurbished Machines u/s 75 for Non-Compliance with Requirements.

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Full Text of the Document

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....Duty drawback claim - The export of imported machines by carrying out mere reconditioning / refurbishing operation without complying with substantial requirements of said Section 75, renders the said drawback claims inadmissible under Section 75.- CGOVT....

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