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    <title>2017 (12) TMI 1671 - GOVERNMENT OF INDIA</title>
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    <description>The Commissioner (Appeals) upheld the resubmitted rebate claim as part of the original claim, rejecting the applicant&#039;s challenge against the initial rejection based on being time-barred. The decision was supported by legal interpretations and precedents, emphasizing that verbal discussions with Central Excise officers constituted official communication, leading to the withdrawal of the claim. The resubmission was deemed a continuation of the original claim, ultimately resulting in the dismissal of the revision application.</description>
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