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2001 (12) TMI 135

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....peals) has relied upon the party's letter dated 11-1-1996 on which the Assistant Commissioner had permitted the re-export, in allowing the refund claim. 2. Shri Narashima Murthy, learned JDR appearing for the Revenue while reiterating the ground of the appeal submitted that the letter dated 11-1-1996 relates to permission to re-export the goods but details were not forthcoming in the said letter.....