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    <description>The Government rejected the revision application and upheld the decision of the Commissioner (Appeals), confirming the eligibility of the Respondents for rebate under Rule 18 of the Central Excise Rules. The Respondents were deemed eligible for rebate based on the duty payment made through debiting of Cenvat Credit for the exported products. The Government found the revision application lacking in merit and upheld the Appellate Authority&#039;s order.</description>
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      <description>The Government rejected the revision application and upheld the decision of the Commissioner (Appeals), confirming the eligibility of the Respondents for rebate under Rule 18 of the Central Excise Rules. The Respondents were deemed eligible for rebate based on the duty payment made through debiting of Cenvat Credit for the exported products. The Government found the revision application lacking in merit and upheld the Appellate Authority&#039;s order.</description>
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