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    <title>2012 (10) TMI 904 - BEFORE THE GOVERNMENT OF INDIA, MINISTRY OF FINANC</title>
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    <description>The court upheld the original decision, ruling against the respondent in the rebate claim case. The discrepancy in the description of exported goods compared to goods cleared for export, along with the lack of a required drug license for manufacturing specific goods, led to the rejection of the rebate claim under Rule 18 of the Central Excise Rules, 2002. Despite the respondent&#039;s arguments regarding compliance with export regulations, the court emphasized the importance of accurately matching export descriptions with cleared goods and denied the rebate claim.</description>
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      <description>The court upheld the original decision, ruling against the respondent in the rebate claim case. The discrepancy in the description of exported goods compared to goods cleared for export, along with the lack of a required drug license for manufacturing specific goods, led to the rejection of the rebate claim under Rule 18 of the Central Excise Rules, 2002. Despite the respondent&#039;s arguments regarding compliance with export regulations, the court emphasized the importance of accurately matching export descriptions with cleared goods and denied the rebate claim.</description>
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