2021 (6) TMI 794

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....appearance For the Respondents : Mr.S.Gurumoorthy (SPC) ORDER This case was argued by the learned counsel for the respondents at length on two days. An order dismissing the Writ Petition was passed on 01.04.2020. The operative portion of the order was dictated in the open court. It was predicated on the assumption that the petitioner had wrongly challenged only Order in Original No.7899/0....

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....y under the caption "for clarification" and the order dated 01.04.2021 passed in this Writ Petition has been recalled by a separate order. 5. The fact indicates that the third respondent as a Original Authority had passed Order in Original No.7899/08, dated 15.07.2008. It was based on the opinion expressed by the Central Institute of Plastics Engineering & Technology (CIPET) vide their lette....

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....stoms Department had clarified that its Laboratary was not equipped to state as to whether the goods exported by the petitioner was a rigid spiral or not and hence the sample may be referred to the Central Institute of Plastics Engineering & Technology (CIPET), Guindy, Chennai and sealed remanent returned. 7. During the course of proceedings before the Revisional Authority namely, the first res....

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....e order dated 07.03.2011 of the first respondent Revisional Authority which confirms the order of the third respondent are liable to be quashed and the case should be remitted back to the third respondent to re-determine the correct classification for the purpose of grant of duty drawback to the petitioner on the export made by it in terms of the Schedule to the duty drawback. 9. It is made cle....