2005 (2) TMI 244

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..... 219 (Tri. - Chennai) - Dated:- 4-2-2005 - Shri C. Satapathy, Member (T) [Order]. - Heard both sides. Perusal of the case records show that the appellants got their shipping documents processe .....

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..... rsons 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 such, the impugned order is set aside and .....

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