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    <title>2013 (1) TMI 96 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the appeal concerning refund claims for unutilized CENVAT Credit due to the monetary limits set by circulars issued by the CBEC. Despite the appeal being filed before the relevant circular came into force, the court emphasized that the Department should have informed them about the circular. As the refund claim amount was below the monetary limit for filing appeals, the court dismissed the appeal, leaving the issue open for consideration in a suitable case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=219990</link>
      <description>The court dismissed the appeal concerning refund claims for unutilized CENVAT Credit due to the monetary limits set by circulars issued by the CBEC. Despite the appeal being filed before the relevant circular came into force, the court emphasized that the Department should have informed them about the circular. As the refund claim amount was below the monetary limit for filing appeals, the court dismissed the appeal, leaving the issue open for consideration in a suitable case.</description>
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