Refund Claim Denied: Drawback Utilized, Export Services Excluded from All Industry Rates, Ineligible for Refund.

Refund claim - rejection on the ground that the appellant has availed drawback - the services availed in the course of export, post clearance have not been factored in the All Industry Rates of Drawback and accordingly the same is not relevant for the purpose of refund - AT .....

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