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    <title>2014 (7) TMI 1169 - CESTAT MUMBAI</title>
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    <description>A rebate dispute concerning export of goods was found not maintainable before the Tribunal because the order-in-original had already recorded categorical findings on merits allowing rebate. On that basis, the Tribunal held that the appeal could not proceed and dismissed it. The accompanying observations also indicated that, given the nature of the rebate claim and the document-based dispute, there was no occasion for the Commissioner (Appeals) to remit the matter for further verification, although the disposal ultimately rested on maintainability.</description>
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      <description>A rebate dispute concerning export of goods was found not maintainable before the Tribunal because the order-in-original had already recorded categorical findings on merits allowing rebate. On that basis, the Tribunal held that the appeal could not proceed and dismissed it. The accompanying observations also indicated that, given the nature of the rebate claim and the document-based dispute, there was no occasion for the Commissioner (Appeals) to remit the matter for further verification, although the disposal ultimately rested on maintainability.</description>
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