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    <title>2013 (7) TMI 885 - GOVERNMENT OF INDIA</title>
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    <description>The Government allowed the appeal, determining that supplies to SEZ are considered exports, entitling the applicant to rebate under Rule 18. The rejection of refund claims for duty paid on goods cleared to SEZ without executing the required UT-I/Bond was overturned. The case was remanded to the original authority for reconsideration in accordance with the law and circulars, ensuring both parties have a fair hearing in the process.</description>
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      <description>The Government allowed the appeal, determining that supplies to SEZ are considered exports, entitling the applicant to rebate under Rule 18. The rejection of refund claims for duty paid on goods cleared to SEZ without executing the required UT-I/Bond was overturned. The case was remanded to the original authority for reconsideration in accordance with the law and circulars, ensuring both parties have a fair hearing in the process.</description>
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