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2006 (12) TMI 401 - Commissioner - Central ExciseExtract: .......ve. As such, there was substantial compliance of the provisions of Rule 18 and hence, the appellants were entitled for rebate. In these circumstances, the impugned order rejecting rebate claims cannot be sustained and it has to be set aside. 5. emsp In view of the above, I set aside the impugned order and allow the appeal with consequential relief.
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