Duty Drawback Claims Must Be Considered Liberally; Avoid Denial Over Technicalities to Support Incentive Scheme.

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....Claim of Drawback on re-export of duty-paid goods – considering application for drawback, documents filed in support of claim should be considered liberally and drawback cannot be denied on mere technicalities or by adopting narrow and pedantic approach, since duty drawback is incentive scheme - HC....