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    <title>2020 (2) TMI 626 - MADRAS HIGH COURT</title>
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    <description>The court addressed the denial of rebate claims under Section 35 EE of the Central Excise Act, 1944, due to discrepancies in export goods&#039; description and improper utilization of imported inputs. The petitioner&#039;s revision applications were dismissed based on failure to establish a clear correlation between exported and documented goods. The court set aside the decision, directing the 1st respondent to reevaluate the case within three months to ensure proper examination of rebate entitlement and utilization of imported inputs, emphasizing the importance of accurate documentation and compliance with customs policies.</description>
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      <description>The court addressed the denial of rebate claims under Section 35 EE of the Central Excise Act, 1944, due to discrepancies in export goods&#039; description and improper utilization of imported inputs. The petitioner&#039;s revision applications were dismissed based on failure to establish a clear correlation between exported and documented goods. The court set aside the decision, directing the 1st respondent to reevaluate the case within three months to ensure proper examination of rebate entitlement and utilization of imported inputs, emphasizing the importance of accurate documentation and compliance with customs policies.</description>
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