2004 (10) TMI 25

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....or the parties, rule is treated on board for final hearing. Having taken into consideration the relevant aspects, we are of the view that the application made by the petitioner on November 10, 1998 seeking extension under section 80HHC(2)(a) for realisation of outstanding export proceeds requires reconsideration. It appears from the available record that for the export vide Invoice Nos. 13/96-97,....