Refund claim - Advance Authorization Scheme - The indisputable position is petitioner has fulfilled its...

Refund claim - Advance Authorization Scheme - The indisputable position is petitioner has fulfilled its export obligations and, therefore, respondent no.3 should have issued the discharge certificate. It is rather strange that a genuine case has been rejected by respondent no.3 only because the computer system in his office would not permit reversal of redemption - the PRC also has rejected petitioner’s application without giving any reason - direction issued for issue of export obligation discharge certificate and refund - HC .....

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