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Petitioners Challenge Repeal of 1995 Duty Drawback Rules and Authority to Reassess Exported Goods; Show Cause Notice Quashed.

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....Recovery of Duty Drawback - Petitioners has raised three issues namely (i) Effect of repeal of duty drawback rules 1995 w.e.f. 01.10.2017 (ii) Absence of mechanism to raise demand of duty drawback and (iii) Power of Respondent to reassess value of goods already exported. - SCN quashed.....

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