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    <title>2016 (1) TMI 1470 - RAJASTHAN AT HIGH COURT AT JODHPUR</title>
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    <description>Rebate under Rule 18 of the Central Excise Rules, 2002 could not be denied merely because it was claimed a second time. The revisional authority&#039;s view was rejected because the issue had already been settled by the Supreme Court&#039;s interpretation of Rule 18, leaving no scope for reconsideration. On that basis, the petitioner was held entitled to the rebate, and the objection based on repeat claim failed.</description>
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      <description>Rebate under Rule 18 of the Central Excise Rules, 2002 could not be denied merely because it was claimed a second time. The revisional authority&#039;s view was rejected because the issue had already been settled by the Supreme Court&#039;s interpretation of Rule 18, leaving no scope for reconsideration. On that basis, the petitioner was held entitled to the rebate, and the objection based on repeat claim failed.</description>
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