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    <title>2023 (7) TMI 825 - CHHATTISGARH HIGH COURT</title>
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    <description>The court set aside the decision denying the rebate claim on goods exported outside India, ruling in favor of the petitioner. The court emphasized the beneficial nature of the notification and criticized the authorities for taking over 2 1/2 years to decide on the extension application, which should have been resolved within seven days. The petitioner, a registered merchant exporter, was granted the rebate claim under Rule 18 of the Central Excise Rules, 2002, and the relevant notification. All writ petitions were allowed in favor of the petitioner.</description>
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      <description>The court set aside the decision denying the rebate claim on goods exported outside India, ruling in favor of the petitioner. The court emphasized the beneficial nature of the notification and criticized the authorities for taking over 2 1/2 years to decide on the extension application, which should have been resolved within seven days. The petitioner, a registered merchant exporter, was granted the rebate claim under Rule 18 of the Central Excise Rules, 2002, and the relevant notification. All writ petitions were allowed in favor of the petitioner.</description>
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