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    <description>An exporter denied an export rebate prevailed before Commissioner (Appeals) and the Revenue Appeal authority; the department filed a writ challenging those orders. Advisory replies state that monetary limits do not apply to certain dispute categories per Board instruction F.No. 276/132/2015-CX.8A, and that the right of appeal is statutory, making appellate or related writ proceedings legally competent subject to the circular&#039;s scope.</description>
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