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2008 (7) TMI 228 - HIGH COURT GUJARAT
Rebate claims rejected on the ground of being barred by limitation u/s 11B - delay on part of the Customs Department in providing export promotion copy of shipping bill - if the Customs Authorities delay parting with a copy of shipping bill bearing necessary endorsement, an assessee cannot be put to disadvantage on the ground of limitation - petitioner was not at fault in making the claim belatedly – claim not deniable – petition allowed