Duty Drawback Claim: Excise Portion Admissible Despite Non-Existent Manufacturers for Exported Garments and Leather Goods.

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....Claim of duty drawback - export of readymade garments, leather goods, etc. - either the supporting manufacturer did not exist or had not manufactured the goods - even in cases where goods were procured from the open market, the central excise portion of the drawback was admissible during the relevant period also. - AT....