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    <title>2014 (12) TMI 997 - GOVERNMENT OF INDIA</title>
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    <description>The Government set aside the impugned orders and directed the original authority to decide on rebate claims based on ongoing adjudication proceedings concerning duty payment from Cenvat credit. The dispute over Cenvat credit utilization impacted the admissibility of rebate claims under Rule 18 of the Central Excise Rules, 2002. The revision applications by M/s. Shiv Shakti Enterprises challenged orders-in-appeal regarding rebate claims, leading to remand by the Commissioner (A) and subsequent review by the Joint Secretary. The resolution hinged on establishing the duty paid nature of exported goods amidst the complexities of Cenvat credit issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=254654</link>
      <description>The Government set aside the impugned orders and directed the original authority to decide on rebate claims based on ongoing adjudication proceedings concerning duty payment from Cenvat credit. The dispute over Cenvat credit utilization impacted the admissibility of rebate claims under Rule 18 of the Central Excise Rules, 2002. The revision applications by M/s. Shiv Shakti Enterprises challenged orders-in-appeal regarding rebate claims, leading to remand by the Commissioner (A) and subsequent review by the Joint Secretary. The resolution hinged on establishing the duty paid nature of exported goods amidst the complexities of Cenvat credit issues.</description>
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