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2009 (11) TMI 880 - CGOVT - Central ExciseExtract: .......amp; findings. Govt. observes that the applicant has failed to establish that all the goods cleared vide ARE-2 were actually exported. Hence, the applicant is not entitled for rebate on the goods short shipped. 10. Govt. uphold the impugned order-in-appeal and order-in-original. 11. Revision application is rejected being devoid of merits.
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