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    <title>2014 (12) TMI 1131 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the Writ Petition challenging the rejection of a rebate claim under Article 226 of the Constitution. The dispute centered on establishing the identity of goods claimed for rebate with those exported. The Court emphasized the necessity of proving the correlation and identity of goods, ultimately finding that all statutory requirements were met and no legal errors were present in the Commissioner&#039;s or Revisional Authority&#039;s orders. The challenge was dismissed due to the satisfaction of statutory requirements and the absence of perversity in the orders.</description>
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      <description>The High Court dismissed the Writ Petition challenging the rejection of a rebate claim under Article 226 of the Constitution. The dispute centered on establishing the identity of goods claimed for rebate with those exported. The Court emphasized the necessity of proving the correlation and identity of goods, ultimately finding that all statutory requirements were met and no legal errors were present in the Commissioner&#039;s or Revisional Authority&#039;s orders. The challenge was dismissed due to the satisfaction of statutory requirements and the absence of perversity in the orders.</description>
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