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    <title>2014 (7) TMI 735 - GUJARAT HIGH COURT</title>
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    <description>The Court upheld the rejection of the petitioner&#039;s rebate claim for duty paid goods exported to Germany due to procedural non-compliance and lack of sufficient evidence proving the export. Despite the petitioner&#039;s arguments, the Court found that the lower authorities&#039; conclusions were justified, emphasizing the discrepancies in the submitted documents. The Court declined to interfere with the factual findings and dismissed the petition, ruling in favor of the department.</description>
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      <description>The Court upheld the rejection of the petitioner&#039;s rebate claim for duty paid goods exported to Germany due to procedural non-compliance and lack of sufficient evidence proving the export. Despite the petitioner&#039;s arguments, the Court found that the lower authorities&#039; conclusions were justified, emphasizing the discrepancies in the submitted documents. The Court declined to interfere with the factual findings and dismissed the petition, ruling in favor of the department.</description>
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