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    <title>2014 (9) TMI 238 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court upheld the rejection of the rebate claim as the petitioner failed to establish a correlation between duty paid and exported goods. Despite arguments for procedural relaxations, the court emphasized the importance of complying with mandatory procedures to prevent misuse of rebate claims. The judgment stressed the significance of proving a direct link between duty paid goods and exported items, ultimately dismissing the writ petition.</description>
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      <description>The High Court upheld the rejection of the rebate claim as the petitioner failed to establish a correlation between duty paid and exported goods. Despite arguments for procedural relaxations, the court emphasized the importance of complying with mandatory procedures to prevent misuse of rebate claims. The judgment stressed the significance of proving a direct link between duty paid goods and exported items, ultimately dismissing the writ petition.</description>
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