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    <description>The government held that rebate claims for duty paid on exported goods were inadmissible under Rule 18 of the Central Excise Rules, 2002, as the applicant had already availed duty drawback. The revision applications were rejected, and the Orders-in-Appeal were upheld, emphasizing adherence to statutory provisions and prevention of double benefits.</description>
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      <description>The government held that rebate claims for duty paid on exported goods were inadmissible under Rule 18 of the Central Excise Rules, 2002, as the applicant had already availed duty drawback. The revision applications were rejected, and the Orders-in-Appeal were upheld, emphasizing adherence to statutory provisions and prevention of double benefits.</description>
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