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MESSRS SALMAN NOMAN ENTERPRISES LTD., LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Sections 33, 80, 83 and 193 of Section RO 458 (I) / 88, dated 26 6 1988 Office of the CBR Report No. Section R1010 (I) / 95, 511 1995 Federal Tax Ombudsman Ordinance (XXXV of 2000) Establishment, Section 9 Refund Claim Department's exemption claim rejected this claim because the goods were manufactured locally. It is admitted that the goods were manufactured locally and were released under Sections 80 and 83 of the Customs Act 1969 nor were they temporarily released nor were the orders of the Court of Law Under The three components stated in Section RO 1076 (I) / 95, which had to be satisfied before claiming any refund on 5/11 1995, were the fact that the goods were not regularly issued. And it was prepared locally because it is a relevant consideration so the complainant is not entitled to any refund.

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