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With respect to statutory conflicts, the Government argues that Congresss addition of the notwithstanding clause in 1313(j)(2), which requires a drawback of any tax imposed on importation notwithstanding another provision of law, is not indicative of Congresss intent to allow for a substitution drawback even if excise tax has not been paid on the export because the Supreme Court has explained that a notwithstanding clause should not be unreasonably expanded to narrow so dramatically an important provision that [Congress] inserted in the same statute. Appellants Br

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