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2013 (2) TMI 470

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.....S. Kang: Heard both sides. 2. The applicants filed these applications for waiver of pre-deposit of penalty. The facts of the case are the applicants are merchant exporters and exported the goods which are purchased from M/s Metro Industries under duty paying documents. The applicants also filed a rebate claim in respect of the exported goods. The contention is that the rebate claim was reje....

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