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2013 (9) TMI 929

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....hether the Joint Secretary to the Government of India by his order dated 19th October, 2011 was justified in holding that the assessee was entitled to the rebate claim of Rs. 42,75,869/- is the question raised in this writ petition. 2. The rebate claimed by the petitioner-assessee was rejected on the ground that the goods were shipped on board the vessel even before the let export order was issu....