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Duty Drawback Denied: No Evidence of Duty Payment on ENA Used Instead of Molasses in Liquor Export.

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....Claim of duty drawback on inputs - manufacture and export of various brands of liquor - The sanctioning authority disallowed drawback on the declared input molasses on the ground that, the applicants have been procuring Extra Neutral Alcohol (ENA) and not the molasses. Also no evidence of duty payment on ENA has been submitted - disallowance confirmed - CGOVT....