2005 (2) TMI 244

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....br>C/464/2000/MAS - 2005 (184) E. L. T. 219 (Tri. - Chennai)<br>Customs<br>Duty Drawback<br>Shri C. Satapathy, Member (T) [Order]. - Heard both sides. Perusal of the case records show that the appell....

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....hile there is a case for penalizing the persons involved in the manipulation of the date, so as long as the export has ultimately taken place, I am of the view that the draw back cannot be denied. As ....