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2007 (3) TMI 61

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.... I proceed to decide the appeal itself inasmuch as the issue lies in a narrow compass. 2. The appellant, during the relevant period, was export manager working for one M/s. Kobian Electronics India Pvt. Ltd. The said company filed a drawback of Rs. 57,000 approximately. However, on investigation, it was found that the said claim of export company is not in accordance with the law and during the i....