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Refund Claim Under Notification No. 41/2007-ST Should Be Allowed Despite Procedural Lapses; No Dispute on Export or Charges.

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....Rejection of refund claim - N/N. 41/2007-ST - there is no dispute about export of goods and charges collected by the bank for realization of export proceeds. Thus, refund claim is not deniable for the procedural lapses, if any and same should be allowed. - AT....

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