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    <description>The High Court allowed the rebate claims to be reconsidered based on alternative documents submitted by the exporter, directing the authority to reassess the claims without rejecting them solely on the non-production of original and duplicate ARE-1 forms. The case was remanded back to the original authority for fresh consideration in line with the judgment, emphasizing the need to establish the goods&#039; export and duty-paid status through various documents.</description>
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