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    <title>2013 (9) TMI 996 - GOVERNMENT OF INDIA</title>
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    <description>The Revision Application was filed by a company against the rejection of its rebate claim by the Commissioner of Central Excise due to missing duplicate copies of invoices. The Government found that the export of duty paid goods was not in dispute, and the lack of duplicate invoices was considered a procedural lapse that could be condoned. Emphasizing that substantial benefits should not be denied for minor procedural errors, the Government set aside the rejection and remanded the case for a fresh consideration of the rebate claim, providing the applicants with a hearing opportunity.</description>
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