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    <description>The Commissioner allowed the appeal, overturning the Deputy Commissioner&#039;s rejection of refund claims totaling Rs. 6,08,319. The decision was based on the interpretation of Cenvat Credit Rules, the applicability of CBEC Circular, and alignment with previous judicial pronouncements on similar refund issues.</description>
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      <description>The Commissioner allowed the appeal, overturning the Deputy Commissioner&#039;s rejection of refund claims totaling Rs. 6,08,319. The decision was based on the interpretation of Cenvat Credit Rules, the applicability of CBEC Circular, and alignment with previous judicial pronouncements on similar refund issues.</description>
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