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    <title>2019 (7) TMI 396 - BOMBAY HIGH COURT</title>
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    <description>The High Court set aside the order denying rebate under Central Excise Rules, 2002 to a petitioner, a merchant exporter, based on alleged fake invoices used by the supplier for availing CENVAT Credit. The Court directed fresh consideration by the Government of India, highlighting that the order against the supplier was overturned and the demand was dropped, restoring the CENVAT Credit. The Court emphasized the need for reevaluation and prompt decision on the Revenue&#039;s Revision Application in light of these developments.</description>
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      <description>The High Court set aside the order denying rebate under Central Excise Rules, 2002 to a petitioner, a merchant exporter, based on alleged fake invoices used by the supplier for availing CENVAT Credit. The Court directed fresh consideration by the Government of India, highlighting that the order against the supplier was overturned and the demand was dropped, restoring the CENVAT Credit. The Court emphasized the need for reevaluation and prompt decision on the Revenue&#039;s Revision Application in light of these developments.</description>
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