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2016 (7) TMI 1434

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....mber (J) 1. The appeal is listed for maintainability for the reasons that the issue relates to drawback. Impugned order was passed by the Commissioner (Appeals). Shri C.K. Chaturvedi, learned CA appearing on behalf of the appellant submits that the issue involved in the instant case is recovery of drawback. The proviso under Section 129A provided only in respect of case related to payment of draw....