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High Court Confirms Rebate Claim Validity; Filing Date u/s 11B Upheld Despite Initial Document Return.

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....Period of filing of rebate claim under Section 11B - Even though certain documents filed along with the rebate claim application had been returned to the petitioner, it cannot be said that the rebate claim application had not been filed on 5-11-2007. - date of shipment was made only on 23-12-2008 - rebate allowed - HC....

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