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2010 (8) TMI 934 - HC - Central ExciseRebate claim - only dispute raised, is that the Petitioners have failed to establish that the goods sold by the Petitioners to the Exporter under 7 invoices, form part of the goods purchased by the Petitioners from the manufacturer under the 11 invoices raised by the said manufacturer - Held that: - documents produced by the Petitioners, establishes beyond any doubt that the goods purchased by the Petitioners from the manufacturer are the goods sold by the Petitioners to the exporter and the same have been exported by the said exporter. The Respondent No.2 has, therefore, erred in concluding that the Petitioners could not prove beyond doubt that the goods cleared on the payment of duty for home consumption, were subsequently exported through shipping bills. The Order dated 29th May 2006 passed by the Respondent No.2, is erroneous and perverse and is hereby quashed and set aside - rebate allowed - petition allowed - decided in favor of petitioner.
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