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    <description>The court set aside the Department of Revenue&#039;s order and reinstated the original rebate orders issued to Dr. Reddy&#039;s Laboratories Ltd. The court emphasized the importance of valuing goods based on the market where they are sold to prevent exporters from receiving undue benefits from rebates. It stressed the principle of revenue neutrality to ensure that the process does not result in a net gain for the Revenue.</description>
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