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The revision application by M/s. Hindustan Lever Ltd. against the Order-in-Appeal No. 1932/87-BBY was allowed by the Government of India. The case involved a dispute over supplementary drawback claims and the interpretation of Rule 13 of the Drawback Rules. The Government held that supplementary claims should be decided based on the date of the first payment of the original drawback claim, overturning the decisions of the lower authorities.
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