2005 (4) TMI 46

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Full Text of the Document

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....ken into consideration the relevant aspects, we are of the view that the application made by the petitioner on September 10, 1997, seeking extension under section 80HHC(2)(a) for realisation of outstanding export proceeds requires reconsideration. It appears from the available record that for the exports, the payment has been received on various dates reflected in exhibit K annexed to the petition....