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    <title>Commissioner (Appeals) Dismisses Export Service Rebate Claims as Time-Barred Due to Non-Adherence to Reasonable Time Doctrine.</title>
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    <description>Rebate/refund claim - export of services - Since the appellant has failed to exercise the doctrine of reasonable time with respect to remaining two claims, those have rightly been rejected by the Commissioner (Appeals) being barred by time.</description>
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      <description>Rebate/refund claim - export of services - Since the appellant has failed to exercise the doctrine of reasonable time with respect to remaining two claims, those have rightly been rejected by the Commissioner (Appeals) being barred by time.</description>
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