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    <title>2002 (5) TMI 357 - CEGAT, NEW DELHI</title>
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    <description>A rebate claim for exported goods was rejected because it was filed one day after the six-month limitation period. The tribunal applied the rule that the relevant date is excluded and limitation begins on the following day, relying on prior precedent. On that basis, the appeal was dismissed as time-barred.</description>
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    <pubDate>Mon, 06 May 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=102122</link>
      <description>A rebate claim for exported goods was rejected because it was filed one day after the six-month limitation period. The tribunal applied the rule that the relevant date is excluded and limitation begins on the following day, relying on prior precedent. On that basis, the appeal was dismissed as time-barred.</description>
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