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    <title>2007 (10) TMI 519 - CESTAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=123876</link>
    <description>The Tribunal allowed the appeal, entitling the appellants to the entire disallowed amount of Rs. 1,38,372, despite the original authority only refunding a portion and rejecting Rs. 26,502 as time-barred. The Tribunal held that once relief is granted, the entire disallowed amount must be refunded, and since the appellants had taken credit of only Rs. 2,74,984, they were entitled to the full disallowed amount. The rejection of Rs. 26,502 was deemed incorrect, and the appeal was allowed with consequential relief.</description>
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    <pubDate>Fri, 26 Oct 2007 00:00:00 +0530</pubDate>
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      <title>2007 (10) TMI 519 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=123876</link>
      <description>The Tribunal allowed the appeal, entitling the appellants to the entire disallowed amount of Rs. 1,38,372, despite the original authority only refunding a portion and rejecting Rs. 26,502 as time-barred. The Tribunal held that once relief is granted, the entire disallowed amount must be refunded, and since the appellants had taken credit of only Rs. 2,74,984, they were entitled to the full disallowed amount. The rejection of Rs. 26,502 was deemed incorrect, and the appeal was allowed with consequential relief.</description>
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      <pubDate>Fri, 26 Oct 2007 00:00:00 +0530</pubDate>
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