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    <title>1994 (12) TMI 97 - GOVERNMENT OF INDIA</title>
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    <description>Bona fide compliance with Rule 191A was treated as sufficient where exporters sought permission before export, the department initially rejected the request, and ex post facto approval was later granted. Because the record showed confusion over the applicable export procedure, and the later correspondence confirmed an intention to proceed under Rule 191A, the applications were deemed to have been filed on the actual dates they were submitted. The matter was therefore to be processed on that basis, enabling rebate consideration in favour of the assessee.</description>
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      <title>1994 (12) TMI 97 - GOVERNMENT OF INDIA</title>
      <link>https://www.taxtmi.com/caselaws?id=49183</link>
      <description>Bona fide compliance with Rule 191A was treated as sufficient where exporters sought permission before export, the department initially rejected the request, and ex post facto approval was later granted. Because the record showed confusion over the applicable export procedure, and the later correspondence confirmed an intention to proceed under Rule 191A, the applications were deemed to have been filed on the actual dates they were submitted. The matter was therefore to be processed on that basis, enabling rebate consideration in favour of the assessee.</description>
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      <pubDate>Mon, 26 Dec 1994 00:00:00 +0530</pubDate>
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