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    <title>2013 (7) TMI 1089 - GUJARAT HIGH COURT</title>
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    <description>The Division Bench of the Court upheld the rejection of refund/rebate claims, despite multiple appeals and representations by the petitioner. The Court emphasized finality in litigation and dismissed the Special Civil Application, noting the lack of merit and the petitioner&#039;s conduct not justifying equitable intervention. The rejection of claims was supported by detailed reasons, and attempts to revive proceedings were deemed unfeasible. The Court stressed the importance of concluding litigation and upheld the dismissal without costs.</description>
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    <pubDate>Fri, 26 Jul 2013 00:00:00 +0530</pubDate>
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      <description>The Division Bench of the Court upheld the rejection of refund/rebate claims, despite multiple appeals and representations by the petitioner. The Court emphasized finality in litigation and dismissed the Special Civil Application, noting the lack of merit and the petitioner&#039;s conduct not justifying equitable intervention. The rejection of claims was supported by detailed reasons, and attempts to revive proceedings were deemed unfeasible. The Court stressed the importance of concluding litigation and upheld the dismissal without costs.</description>
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