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    <title>2015 (12) TMI 1266 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the petition, ruling that the petitioner was not entitled to the rebate claim under Rule 18 of the Central Excise Rules, 2002. The court held that the goods were not manufactured or processed in India, did not bear excise duty, and the procedural requirements were not met. The petition was dismissed with no order as to costs.</description>
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      <description>The court dismissed the petition, ruling that the petitioner was not entitled to the rebate claim under Rule 18 of the Central Excise Rules, 2002. The court held that the goods were not manufactured or processed in India, did not bear excise duty, and the procedural requirements were not met. The petition was dismissed with no order as to costs.</description>
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