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2010 (8) TMI 286 - HC - Central ExciseRebate claim – non-following of procedure – export of exempted goods - Notification Nos. 42/94, and 47/94, - appellant being a regular exporter was stated to have been following the prescribed declaration available to Rule 13 - factum of export was not in dispute - it is not the case of the authority that there was any other lapse or willful omission committed by the appellant in making the claim or that the factum of export was not proved - Order-in-Original set aside
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