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    <title>2015 (5) TMI 636 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed both appeals, upholding the Commissioner&#039;s decision on the admissibility of CENVAT credit. The Tribunal favored the assessee on all three counts, rejecting the Revenue&#039;s arguments and penalties. Refunds were granted for penalties and interest paid, with the Tribunal ensuring compliance with the previous order for refund claims. The miscellaneous application was disposed of, affirming the respondent&#039;s entitlement to refunds due to the absence of mens rea for wilful suppression of facts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=259762</link>
      <description>The Tribunal dismissed both appeals, upholding the Commissioner&#039;s decision on the admissibility of CENVAT credit. The Tribunal favored the assessee on all three counts, rejecting the Revenue&#039;s arguments and penalties. Refunds were granted for penalties and interest paid, with the Tribunal ensuring compliance with the previous order for refund claims. The miscellaneous application was disposed of, affirming the respondent&#039;s entitlement to refunds due to the absence of mens rea for wilful suppression of facts.</description>
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      <pubDate>Thu, 16 Apr 2015 00:00:00 +0530</pubDate>
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