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Department Fails to Prove Goods Quality in Drawback Claim for Export of Plain Paper Under S.no. 48026210.
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....Drawback Claim under S.no. 48026210 – export of plain paper cut in size - Quality of goods – onus was on department and not on respondent, to prove nature of goods – Nothing substantial could be brought on record to prove that goods were other than prime in nature - CGOVT....