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    <title>Rebate under Notification 41/2012 ST dated 29.06.2012</title>
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    <description>Rebate under Notification 41/2012 provides both procedure-based and document-based rebate routes, with the document-based route subject to a comparative threshold against the procedure-based rebate; the issue raised is whether a departmental refusal is correct when the document-based claim exceeds the procedure-based amount and the resulting difference is treated as negative under the notification&#039;s comparative condition, implicating whether negative or directional differences meet the notification&#039;s threshold requirement.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=109285</link>
      <description>Rebate under Notification 41/2012 provides both procedure-based and document-based rebate routes, with the document-based route subject to a comparative threshold against the procedure-based rebate; the issue raised is whether a departmental refusal is correct when the document-based claim exceeds the procedure-based amount and the resulting difference is treated as negative under the notification&#039;s comparative condition, implicating whether negative or directional differences meet the notification&#039;s threshold requirement.</description>
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