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    <title>2014 (12) TMI 951 - GOVERNMENT OF INDIA</title>
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    <description>The appellate authority allowed the appeals, directing the rebate sanctioning authority to consider the claims on merit, leading to the sanctioning of the rebate claims. The initial cancellation request did not equate to a complete withdrawal of the claims, and the claims were still live pending a decision. The Government concluded that the rebate claims would be time-barred if no extension granted by the RBI was produced, remanding the cases for fresh consideration with a requirement for the respondent to submit a formal extension of the time limit within 90 days.</description>
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      <link>https://www.taxtmi.com/caselaws?id=254608</link>
      <description>The appellate authority allowed the appeals, directing the rebate sanctioning authority to consider the claims on merit, leading to the sanctioning of the rebate claims. The initial cancellation request did not equate to a complete withdrawal of the claims, and the claims were still live pending a decision. The Government concluded that the rebate claims would be time-barred if no extension granted by the RBI was produced, remanding the cases for fresh consideration with a requirement for the respondent to submit a formal extension of the time limit within 90 days.</description>
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