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    <title>2013 (1) TMI 636 - GOVERNMENT OF INDIA</title>
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    <description>The Revision Application succeeded, with the Central Government setting aside the order-in-appeal and restoring the rebate claims sanctioned by the adjudicating authority under Rule 18 of the Central Excise Rules, 2002. The Government found the rebate claims were correctly sanctioned considering the retrospective amendment by the Finance Act, 2008, allowing rebate claims on exported tea cleared by manufacturers availing benefits under the Area Based Exemption Notification.</description>
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      <description>The Revision Application succeeded, with the Central Government setting aside the order-in-appeal and restoring the rebate claims sanctioned by the adjudicating authority under Rule 18 of the Central Excise Rules, 2002. The Government found the rebate claims were correctly sanctioned considering the retrospective amendment by the Finance Act, 2008, allowing rebate claims on exported tea cleared by manufacturers availing benefits under the Area Based Exemption Notification.</description>
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