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Court Rules Rebates on Exported Goods Must Be Refunded in Cash, Not Re-Credited.

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....Mode and manner of refund - whether the rebate claims of the assessee(s) were to be allowed in cash or sanctioned by way of re-credit - the duty paid through actual credit or deemed credit account on the goods exported has to be refunded only in cash - HC....

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Court Rules Rebates on Exported Goods Must Be Refunded in Cash, Not Re-Credited.