Court Rules Statement in Rule 6 Application Doesn't Prove Erroneous Drawback Grant u/r 16 of Drawback Rules.

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....Recovery of drawback duty under Rule 16 of Drawback Rules – Respondent assessee made a statement that no All Industry Rate of drawback fixed or existing - Merely making one statement in application filed under Rule 6 will not mean that drawback amount was erroneously granted - HC....