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    <title>2013 (12) TMI 1556 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the rejection of rebate claims for certain transactions due to unexplained delays but quashed and remanded the rejection for specific transactions with no delays. The petitioners&#039; refund claim for duty paid on exported goods was rejected on the ground of limitation, despite timely export and document submission. The court emphasized the importance of assessing rebate claims on a case-by-case basis and directed the reconsideration of claims with no delays.</description>
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      <link>https://www.taxtmi.com/caselaws?id=178452</link>
      <description>The court upheld the rejection of rebate claims for certain transactions due to unexplained delays but quashed and remanded the rejection for specific transactions with no delays. The petitioners&#039; refund claim for duty paid on exported goods was rejected on the ground of limitation, despite timely export and document submission. The court emphasized the importance of assessing rebate claims on a case-by-case basis and directed the reconsideration of claims with no delays.</description>
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