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    <title>1991 (3) TMI 160 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>A rebate claim was directed to be treated as filed within limitation under Section 11B after the assessee paid the excise duty and then submitted the application. The Court recorded the parties&#039; statement on that course and ordered the claim to be considered on merits rather than rejected on limitation. It also directed forwarding of the relevant documents and return of the bank guarantee after payment, giving practical effect to the agreed procedure for processing the rebate claim.</description>
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      <link>https://www.taxtmi.com/caselaws?id=43448</link>
      <description>A rebate claim was directed to be treated as filed within limitation under Section 11B after the assessee paid the excise duty and then submitted the application. The Court recorded the parties&#039; statement on that course and ordered the claim to be considered on merits rather than rejected on limitation. It also directed forwarding of the relevant documents and return of the bank guarantee after payment, giving practical effect to the agreed procedure for processing the rebate claim.</description>
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      <pubDate>Tue, 19 Mar 1991 00:00:00 +0530</pubDate>
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