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2005 (3) TMI 362 - AT - Central ExciseExtract: .......e to avail the benefit of exemption notification or to pay the duty at the time of clearance of goods. In the present case as the goods were cleared on payment of duty, therefore, we find no infirmity in the impugned order whereby the rebate claim is accepted in respect of exported goods. The appeals is dismissed. (Order dictated in the open Court)
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