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    <title>2004 (3) TMI 459 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT dismissed an appeal by M/s. Glaxo Smithkline Consumer Healthcare Limited concerning the rebate of Central Excise duty paid on goods exported out of India, citing jurisdictional limitations under the Central Excise Act. The Tribunal acknowledged the appellant&#039;s argument that the pursuit of the appeal should not contribute to any delay in filing a revision application before the Central Government. Despite the dismissal, the Tribunal recommended that the Central Government consider this argument.</description>
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      <link>https://www.taxtmi.com/caselaws?id=110990</link>
      <description>The Appellate Tribunal CESTAT dismissed an appeal by M/s. Glaxo Smithkline Consumer Healthcare Limited concerning the rebate of Central Excise duty paid on goods exported out of India, citing jurisdictional limitations under the Central Excise Act. The Tribunal acknowledged the appellant&#039;s argument that the pursuit of the appeal should not contribute to any delay in filing a revision application before the Central Government. Despite the dismissal, the Tribunal recommended that the Central Government consider this argument.</description>
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