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    <title>2012 (7) TMI 882 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the appeal without addressing the substantive issues regarding the refund of accumulated Cenvat credit. The Court emphasized the importance of adhering to the monetary limits set by circulars issued by the Central Excise Department for filing appeals. Despite the questions raised on the interpretation of Cenvat Credit Rules and the applicability of specific notifications, the Court refrained from delving into the merits of the case due to the appeal amount falling below the prescribed limits. The decision left the substantive issues unresolved for future consideration in a suitable case.</description>
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      <description>The High Court dismissed the appeal without addressing the substantive issues regarding the refund of accumulated Cenvat credit. The Court emphasized the importance of adhering to the monetary limits set by circulars issued by the Central Excise Department for filing appeals. Despite the questions raised on the interpretation of Cenvat Credit Rules and the applicability of specific notifications, the Court refrained from delving into the merits of the case due to the appeal amount falling below the prescribed limits. The decision left the substantive issues unresolved for future consideration in a suitable case.</description>
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