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    <title>2013 (11) TMI 1132 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, allowing them to take suo motto credit of pre-deposits made after receiving favorable orders from appellate authorities without requiring permission from the original adjudicating authority. The Tribunal cited relevant case laws and judgments supporting the appellant&#039;s right to avail the credit without filing a refund claim. The appellant successfully established a prima facie case for a complete waiver of dues and penalties, leading to a waiver from recovery until the disposal of the appeals.</description>
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    <pubDate>Thu, 09 May 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=239955</link>
      <description>The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, allowing them to take suo motto credit of pre-deposits made after receiving favorable orders from appellate authorities without requiring permission from the original adjudicating authority. The Tribunal cited relevant case laws and judgments supporting the appellant&#039;s right to avail the credit without filing a refund claim. The appellant successfully established a prima facie case for a complete waiver of dues and penalties, leading to a waiver from recovery until the disposal of the appeals.</description>
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      <pubDate>Thu, 09 May 2013 00:00:00 +0530</pubDate>
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