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    <description>The Government held that there was no restriction on claiming rebate of duty paid on exported goods while availing Cenvat credit. The respondents followed all relevant provisions and procedures, and the Department failed to prove double benefits. Consequently, the Government upheld the Order-in-Appeal and dismissed the revision application for lack of merit.</description>
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      <description>The Government held that there was no restriction on claiming rebate of duty paid on exported goods while availing Cenvat credit. The respondents followed all relevant provisions and procedures, and the Department failed to prove double benefits. Consequently, the Government upheld the Order-in-Appeal and dismissed the revision application for lack of merit.</description>
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