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Claimants Must Comply with Notification No. 21/2004 for Input Rebate Eligibility u/r 18; Procedural Lapses Forfeit Claims.

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....Procedural lapses for claiming rebate under Rule 18 - claimant cannot claim the input rebate as a matter of right when he has failed to follow the provisions of Notification No. 21/2004 - CGOVT....

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