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    <title>2010 (10) TMI 323 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the validity and timeliness of the refund claim filed by the respondents under Rule 5 of the Cenvat Credit Rules, 2004. The Appellate Authority&#039;s decision was affirmed, rejecting the Revenue&#039;s appeal regarding the date of filing and acknowledgment of the claim. The Tribunal emphasized that the original claim was submitted within the stipulated one-year period, dismissing the Revenue&#039;s arguments based on the date of receipt by the Deputy Commissioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=203996</link>
      <description>The Tribunal upheld the validity and timeliness of the refund claim filed by the respondents under Rule 5 of the Cenvat Credit Rules, 2004. The Appellate Authority&#039;s decision was affirmed, rejecting the Revenue&#039;s appeal regarding the date of filing and acknowledgment of the claim. The Tribunal emphasized that the original claim was submitted within the stipulated one-year period, dismissing the Revenue&#039;s arguments based on the date of receipt by the Deputy Commissioner.</description>
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