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    <title>2020 (1) TMI 531 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, finding that the Appellant did not overvalue the exported goods and was entitled to the rebate at the declared price. The Department&#039;s argument against the valuation method under Section 4A was rejected, and the Tribunal held that the Appellant followed correct procedures. The appeal was allowed, and the Appellant was granted the rebate at the declared price for the export made.</description>
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      <description>The Tribunal allowed the appeal, finding that the Appellant did not overvalue the exported goods and was entitled to the rebate at the declared price. The Department&#039;s argument against the valuation method under Section 4A was rejected, and the Tribunal held that the Appellant followed correct procedures. The appeal was allowed, and the Appellant was granted the rebate at the declared price for the export made.</description>
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