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    <title>2010 (9) TMI 884 - GOVERNMENT OF INDIA, MINISTRY OF FINANCE</title>
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    <description>The Revision Application was rejected, and the Government upheld the orders of the Commissioner (Appeals) regarding rebate claims under Central Excise Rules. The Commissioner&#039;s decision to accept the input-output ratio submitted by the assessee before export was deemed sufficient, meeting the conditions of Notification No. 21/2004-C.E. Additionally, the sanctioning of rebate claims based on an exporter&#039;s undertaking, supported by alternative evidence of export, was upheld despite objections from the department. The Government found no issues with the orders and dismissed the appeal, citing precedents like C.C.E. v. TISCO and Krishna Filament Limited.</description>
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      <description>The Revision Application was rejected, and the Government upheld the orders of the Commissioner (Appeals) regarding rebate claims under Central Excise Rules. The Commissioner&#039;s decision to accept the input-output ratio submitted by the assessee before export was deemed sufficient, meeting the conditions of Notification No. 21/2004-C.E. Additionally, the sanctioning of rebate claims based on an exporter&#039;s undertaking, supported by alternative evidence of export, was upheld despite objections from the department. The Government found no issues with the orders and dismissed the appeal, citing precedents like C.C.E. v. TISCO and Krishna Filament Limited.</description>
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