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2021 (1) TMI 870

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....iv Kinker, Superintendent (AR) for the Respondent ORDER RAMESH NAIR Shri S. Suriyanarayanan, Learned counsel appearing on behalf of the appellant submits that in the original order as well as the impugned order the demand was confirmed on the ground of the appellant has not fulfilled the export obligation in case of import of goods under EPCG License. He submits that at the time of hearin....