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of <h1>Tribunal allows appeal, no pre-deposit needed, Modvat credit reversed, dispute resolved for appellants.</h1> The appeal was allowed by the Tribunal without requiring a pre-deposit, leading to the reversal of the Modvat credit by the appellants. The dispute ... Refund/Return of - Pre-deposit of duty The appellants reversed Modvat credit before appeal hearing. Dispute over re-crediting amount. Tribunal allowed appeal without pre-deposit. Pre-deposit refund allowed without Assistant Commissioner's permission. Lower authorities' orders set aside, appeal allowed.
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