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    <title>Dispute Over Export Rebates: Misleading Use of Rule 16 in Central Excise on Duty-Paid Biscuits for Export.</title>
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    <description>Rebate claim - export related benefits - rule 16 of CER - Rule 16(1) and (2) may not apply for receiving duty paid biscuits in the factory for export of confectioneries and chocolates, since BFPL had not manufactured these products - the contention that the permission granted was in the nature of a misrepresentation and an attempt to mislead the authorities and this Court - HC</description>
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      <description>Rebate claim - export related benefits - rule 16 of CER - Rule 16(1) and (2) may not apply for receiving duty paid biscuits in the factory for export of confectioneries and chocolates, since BFPL had not manufactured these products - the contention that the permission granted was in the nature of a misrepresentation and an attempt to mislead the authorities and this Court - HC</description>
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