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2026 (2) TMI 1017

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Full Text of the Document

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....ent : Shri. Himanshu Nachane, Superintendent (AR) ORDER SOMESH ARORA : In the instant case, the issue pertains to whether in the absence of applicability of demanded rate, even the standard rate of rebate cannot be given to the appellant under Notification No/. 41/2012-ST dated 29.06.2012. 2. Learned Advocate for the appellant relies on the decision in the matter of 2024 (1) TMI 181-CE....