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    <description>The Supreme Court held that exporters are entitled to rebates on both excise duty paid on final exported products and duty paid on inputs used in manufacturing. The judgment overturned the High Court decision, affirming a broader interpretation of Rule 18 to include both types of rebates, aligning with legislative intent and government guidelines.</description>
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      <description>The Supreme Court held that exporters are entitled to rebates on both excise duty paid on final exported products and duty paid on inputs used in manufacturing. The judgment overturned the High Court decision, affirming a broader interpretation of Rule 18 to include both types of rebates, aligning with legislative intent and government guidelines.</description>
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