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    <title>2017 (10) TMI 1430 - GOVERNMENT OF INDIA</title>
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    <description>The revision application filed by the Commissioner of Central Excise, Ranchi, challenging the jurisdiction of the Commissioner (Appeals) in granting a rebate of duty to M/s. Electrosteel Steels Ltd. was rejected. The Government found that the respondent had substantially complied with the rules and notifications regarding the rebate claim, despite technical issues. The export of goods and payment of duty were not in dispute, leading to the dismissal of the revision application and upholding the decision to allow the rebate claim to M/s. Electrosteel Steels Ltd.</description>
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