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    <title>High Court Approves Rebate Claims Despite Lost ARE-1 Forms; FIR and Conditions Fulfilled u/r 18.</title>
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    <description>Rebate claims under Rule 18 - Export - original and duplicate copies of the ARE-1 forms were lost by their CHA and the Petitioner had lodged an FIR - all other conditions met - rebate allowed - HC</description>
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