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    <title>2009 (11) TMI 807 - CESTAT MUMBAI</title>
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    <description>The Tribunal rejected the application for rectification of mistake as the appellant did not challenge the order on the specific grounds mentioned in the application. The Tribunal found no merit in the appellant&#039;s argument for re-credit of erroneously reversed Cenvat credit and upheld the legal requirements for refund claims, emphasizing the necessity of complying with Section 11B of the Central Excise Act for all types of refunds. The decision highlighted the importance of establishing grounds for challenging orders in accordance with legal standards.</description>
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      <link>https://www.taxtmi.com/caselaws?id=155290</link>
      <description>The Tribunal rejected the application for rectification of mistake as the appellant did not challenge the order on the specific grounds mentioned in the application. The Tribunal found no merit in the appellant&#039;s argument for re-credit of erroneously reversed Cenvat credit and upheld the legal requirements for refund claims, emphasizing the necessity of complying with Section 11B of the Central Excise Act for all types of refunds. The decision highlighted the importance of establishing grounds for challenging orders in accordance with legal standards.</description>
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