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2010 (7) TMI 982 - HC - Central ExciseRevisional jurisdiction of the Government of India - section 35 EE of the Central excise Act, 1944 - rejection of rebate claim - Held that:- In the instant case, exporter-respondent has exported the machine on which the duty has already been paid by them and it was accepted by the Revenue. Under the circumstances, mere technical lapse on the part of the respondent No.1 in not obtaining signature of the manufacturer on ARE1 cannot result in refusing them the benefit of the rebate claims set up by them, which has now been granted to them by the Commissioner (Appeals) - the petition filed by the Revenue challenging the order of Revisional Authority (Govt. of India), is without any substance and the same is, thus, liable to be dismissed.
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