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    <title>2014 (8) TMI 19 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the denial of rebate claims by the petitioner due to fraudulent transactions with fake suppliers, lack of physical movement of goods, and non-compliance with Rule 18 of the Central Excise Rules, 2002. The petitioner&#039;s reliance on non-existent suppliers undermined their claims, leading to the dismissal of the Special Civil Application.</description>
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      <description>The court upheld the denial of rebate claims by the petitioner due to fraudulent transactions with fake suppliers, lack of physical movement of goods, and non-compliance with Rule 18 of the Central Excise Rules, 2002. The petitioner&#039;s reliance on non-existent suppliers undermined their claims, leading to the dismissal of the Special Civil Application.</description>
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