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2000 (7) TMI 101 - CGOVT - Central ExciseExtract: .......ocedural lapse and condoned. (xiii) In so far as rejection of rebate claim on account of time bar is concerned, the applicants have not come forward with any proof to substantiate their claim that those claims were filed within time. 8. In the result the Revision Applications filed by the applicants fail and are accordingly rejected. 9. So ordered.
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