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    <title>2013 (6) TMI 529 - CESTAT KOLKATA</title>
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    <description>On admitted factual parity with an earlier Tribunal ruling, the appellant&#039;s claim to re-credit and use accumulated AED (GSI) credit was treated as covered by that precedent. As no contrary decision was cited by the Revenue, the Tribunal found that the appellant had shown a strong prima facie case for interim relief. The operative consequence was waiver of pre-deposit and stay of recovery pending appeal.</description>
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      <title>2013 (6) TMI 529 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=234704</link>
      <description>On admitted factual parity with an earlier Tribunal ruling, the appellant&#039;s claim to re-credit and use accumulated AED (GSI) credit was treated as covered by that precedent. As no contrary decision was cited by the Revenue, the Tribunal found that the appellant had shown a strong prima facie case for interim relief. The operative consequence was waiver of pre-deposit and stay of recovery pending appeal.</description>
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