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2011 (5) TMI 712 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision application - rebate sanctioning authority - rebate claims under the provisions of Rule 18 of the Central Excise Rules, 2002 - Deputy Commissioner/Assistant Commissioner of Central Excise having jurisdiction over factory of production of export goods or the warehouse, or the Maritime Commissioner is empowered to sanction the rebate claim - rebate claims are filed with Assistant Commissioner of Central Excise having jurisdiction of warehouse, from where goods are cleared for export, who is empowered to sanction rebate claim - Government sets aside the impugned orders-in-appeal and restores the impugned orders-in-original - decided in favor of assessee.
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